Hi all,

Recently had a client who works 27 hours and has a partner who has had an operation and is temporarily immobile/in need of care and unable to work. This is likely to last for 6 months tops - not long enough to get DLA, disability premium in HB/CTB or any other benefit.

The partner isn't currently employed, has applied for IB but been refused because insufficient NI record.

The problem they have is that WTC childcare element cannot be included in the award. All the partner can claim is credits for incapacity and these are not a qualifying benefit for the purposes of being 'incapacitated' in the WTC childcare element rules.

This seems to me like a gap in the system: there will be other people like my client's partner who don't meet NI conditions, can't get DLA, and whose partners work too many hours for them to get IS. But they are still just as 'incapacitated' and unable to care for children. Why can't NI credits be a route to getting childcare costs in this situation?

There may be a good reason which I'm not spotting - anyone know of one? Cos if not, I'm hoping to find time to write to HMRC policy about it.

Ta.