A recent Court of Appeal decision has found that public holidays cannot be taken into account when calculating the number of hours actually worked by a person claiming Disabled Person's Tax Credit.

So - if a claimant normally works 16 hours per week but because of a public holiday only works 10 hours per week it is the 10 rather than the 16 hours that will be used to calculate the persons hours.

The good news is that the decision applies only to Disabled Person's Tax Credit and not to Working Tax Credit.

Taylor v Inland Revenue (2004) EWCA Civ 174 (20 February 2004) is available on courtesy of the Bailii website.