Hi

Several months ago we were contacted by a client who had lost his job and started claiming means tested benefits. His daughter applied for her EMA entitlement to be reassessed but this was refused because their previous year income was too high, and they did not fit any of the provisions that allow for reassessment.

Since then we have been looking further into the scheme arrangements of EMA's - particularly the provisions that allow reassessment of income in year.

At present there are only 5 events that can trigger an in year reassessment of income for EMA purposes. This includes a newly added provision which allows reassessment if income has reduced due to disability as defined by the DDA 1995.

We have only seen 1 case where the family needed reassessment but did not fit the criteria and were caused hardship because of it. This means that those who have a rise in income during a year are better off than those who have a fall (and thus need the EMA more).

If anyone else has come across any other examples (anonymous is fine)then we would be grateful for further details.

My email is victoriatodd28@yahoo.co.uk

Thanks in advance

Victoria

(Low Incomes Tax Reform Group)