My client's son has received high rate care DLA since before Tax Credits were introduced, but it looks as though my client failed to indicate as much on his original Tax Credits claim form in April 2003, and no Disability or Severe Disability Element was included in his award. His 03-04 claim as finalised without the error coming to light and this year's award was also put into payment without my client indicating that the son receives DLA.

The award has now been amended to include the missing elements, but no backdating has been allowed.

Three months backdating would have been allowed if the additional entitlement had arisen by virtue of a change of circumstances. But this was not a change of circumstances so does my client have a case for the backdating of the increase?