WTC and Unpaid Compassionate Leave

I have a client whose teenage daughter has become seriously ill and currently needs full time care.  The condition could take 12 months to get the condition under control.  My client was working 25 hours a week but due to lots of hospital appointments and the level of care her daughter needs is unable to work.  Her employer has granted her unpaid compassionate leave.  She has applied for DLA but is still waiting a decision so cannot claim CA/IS.  As she is still under contract of employment and will continue to be paid holiday pay every month because this is spread payments due to working in a school can she still continue to get her WTC.

Elaine, leaving aside the WTC issue she can claim IS (if eligible on income grounds) on basis she is caring for someone who has claimed DLA (and is awaiting outcome).

Don’t have my reference materials to hand but my feeling is she won’t be entitled to WTC whilst on unpaid leave (she’s not undertaking ‘work in expectation of payment’ and doesn’t fall within any of the groups who can continue to receive WTC whilst not at work).

Thank you,  I did not think WTC was applicable but had overlooked the fact she has made the claim to DLA and can claim IS whilst waiting.

If she had gone on sick leave rather than compassionate leave and she qualified for SSP, she could potentially have continued to receive WTC. However, it may be too late for this now.

http://revenuebenefits.org.uk/tax-credits/guidance/how-do-tax-credits-work/entitlement/wtc-elements/#Periods of leave and time off work