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ESA Claiming Process
Introduction Both working tax credit and child tax credit can include additional amounts due to disability, which can increase the amount of your award. If you are one of a couple, it is the working partner who has to meet these tests. The notes in the tax credits claim form TC Notes explain what this means. To get the disabled worker element, you must also meet one of the following conditions. In the case of ESA and limited capability for work credits, you must have been entitled to it for at least 28 weeks — including linked periods and periods on statutory sick pay SSP. You can only get the disabled worker element while you are entitled to one of these benefits. Condition D - On the date of your claim, and throughout your claim, you have a Motability car. You will be treated as qualifying for the disabled worker element if, within the eight weeks before you make your claim including renewal claims , you were entitled to the disabled worker element by virtue of Condition A, B, E or F. On the other hand, if you got the disabled worker element because you met Condition C or D, you need to continue to meet condition C or D when you renew your claim. To qualify, the claimant or their partner must receive one of the following disability benefits: If you are one of a couple and both of you meet the conditions, you can get two severe disability elements included in your working tax credit. Working tax credit — the hours rules As outlined in our Factsheet F9 - a guide to tax credits, if you are one of a couple and have children, you must normally work at least 24 hours a week between the two of you, with one of you working at least 16 hours a week. But this does not apply if: The severely disabled child rate A child or young person qualifies for the severely disabled child rate if they get: DLA highest rate care component; PIP enhanced rate daily living component; or armed forces independence payment. A child or young person qualifies for the disabled child rate if they: Backdating New claims New claims for tax credits can normally be backdated for up to 31 days. Longer backdating is not possible for child tax credit claims. For new claims, working tax credit can be backdated for more than 31 days if entitlement is dependent on a disabled worker element being included in the calculation. If you claim working tax credit within 31 days of the decision to award a qualifying benefit for this element, the claim can be backdated to the date on which the qualifying benefit became payable or, if later, the first day on which your eligibility for working tax credit was dependent on receipt of the qualifying benefit. You must meet all the other conditions for working tax credit throughout this backdated period. Existing claims — backdating elements For existing claims, the disabled worker and severe disability elements of working tax credit and the disabled child element of child tax credit can be backdated for more than one month if you inform HMRC within one month of the decision to award a qualifying disability benefit. Where can I get more help or information? This factsheet is a basic overview of the extra tax credits that you can get due to your disability. This and all our other publications are available from our shop at https: You can get help and information at your local advice centre, such as Citizens Advice. You might also find Factsheet F9 - a guide to tax credits useful. You can contact HMRC helpline: Telephone or textphone
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