Good morning.
One of my clients recently won a DLA child appeal. The TCO have said arrears of the Disability Element can only be paid for 3 months back. I would disagree with this as if they got Income Support the the child the DCP would be paid back to the date of the original disputed decision. Can anyone help on this?

Reg.26A, TC(Claims and Notifications) Regs refers - Sweet & Maxwell, Vol.IV, p.492.

Unfortunately this requires that either:
1. the original claim was for CTC 'including the disability element'; OR
2. notification was given of a change of circumstances which might result in an award of the disability element - ie. the making of the DLA was notified to the TCO.

Strictly then claimants should notify the TCO when they make a claim for DLA, if this might result in a disability element award, even if the claim is refused. If the first notification was of the actual award of DLA, Reg.26A might justify a 3 month limit on backdating.

However it seems to me that 26A(2)(a) is ambiguous - 'a claim for child tax credit including the disability element was made'. One doesn't claim elements in CTC separately. One just claims CTC. Potentially any CTC claim meets this criterion.

I would certainly try an appeal on this basis if its not sorted out.

Richard Atkinson

Thanks for that. Yes i will write to the TCO and than consider appeal if not allowed.