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Qualifying Benefits for SMI
Can anyone clarify the position as regards the benefit requirements for the SMI exemption from C Tax.
As I understand it a person who has the Certificate from a doctor to the effect that they have Severe Mental impairment also needs to have a qualifying benefit as well.
I have a recollection that one of these qualifying benefits was Disabled Person’s Tax Credit but I think this , in effect, became part of WTC some years ago and does not exist as a separate entity any more.
I suppose that the nearest equivalent would be the Disabled Worker Element of WTC.
Does anyone know of any legislation that actually says that the Dis. Worker element of WTC is a qualifying benefit for SMI purposes and/or does anyone know of any Council that deems it to be a Qualifying Benefit ?
Can anyone clarify the position as regards the benefit requirements for the SMI exemption from C Tax.
As I understand it a person who has the Certificate from a doctor to the effect that they have Severe Mental impairment also needs to have a qualifying benefit as well.
I have a recollection that one of these qualifying benefits was Disabled Person’s Tax Credit but I think this , in effect, became part of WTC some years ago and does not exist as a separate entity any more.
I suppose that the nearest equivalent would be the Disabled Worker Element of WTC.
Does anyone know of any legislation that actually says that the Dis. Worker element of WTC is a qualifying benefit for SMI purposes and/or does anyone know of any Council that deems it to be a Qualifying Benefit ?
Dunno about the legislation but CPAG Council Tax Handbook says dis. element of WTC at pp115
this is the original legislation
http://www.legislation.gov.uk/uksi/1997/656/article/4/made
unsure if the act it refers to covers disability element. if not search that site for similar orders as there are a few on there. sure to find it amongst them.
Many thanks to both of you
I thought this rang a bell…
http://www.rightsnet.org.uk/forums/viewthread/2769/
... there was a similar discussion on the old forum ( can’t find that the archived forum search now ) but I think the conclusion was still that you had to rely on the Interpretation Act.
Had a quick look at the list of amendments to the Council Tax (Discount Disregards) Order 1992 (which set out the qualifying benefits for SMI) (although notes to amendments say list only goes back to 2002 with pre-2002 amendments already incorporated into the text of the revised legislation). None of the SIs refer to changing references to article 3 - disabled persons tax credit or adding WTC - so guess interpretation act is the only way.
I thought this rang a bell…
http://www.rightsnet.org.uk/forums/viewthread/2769/
... there was a similar discussion on the old forum ( can’t find that the archived forum search now ) but I think the conclusion was still that you had to rely on the Interpretation Act.
sorry everyone, I had completely forgotten the above thread!