Council Tax Exemption

Not really a benefits query as such but does anyone know if Working Tax Credit with Disability Element included is a qualifying benefit for exemption under Severe Mental Impairment rules. The latest DRA handbook says it is but I am struggling to find anything in legislation to support that view.

I have looked at various council’s application forms but the ones I have seen only list Disability Working Allowance. Having delved back into the rules for this benefit I can see that it is to all intents and purposes an earlier version of WTC and I can see the logic in WTC being included, I just lack some definite statement in legislation or case law to confirm this.

thanks

Thanks Tony,

I followed up the references and the part about benefits is in the Discount Order 1992. The only version I can get on the internet still mentions DWA rather than WTC and there is a note on the gov. legislation site that this particaular entry is ‘as written’ in 1992 and entries might not be updated yet.

Anyone got any ideas where the amendments might be? (no wonder the Council Tax depts don’t know about it!!, I wonder where CPAG got it from?)

I have done a bit more research but I think I am still quite a long way from a definitive answer.

As far as I can see DWA was renamed DPTC by s.1 of the Tax Credits Act 1999 and s.1 of the Tax Credits Act 2002 abolishes DPTC and repalces it with WTC with the Disability Element automatically included for those already DPTC.(Reg 9 (8))

To my mind this shows aconsiderable linking between DWA and WTC with the Disability Element but I still lack any definitive amendment or order that says , in effect, ‘for DWA read Disability Element of WTC’

Any help gratefully recieved!

Article 3(2) of the Council Tax (Discount Disregards) order 1992 was amended as follows:

2.  For article 3(2)(a) of the Council Tax (Discount Disregards) Order 1992(2) there shall be substituted the following —
“(a)an incapacity benefit under section 30A of the Social Security (Contributions and Benefits) Act 1992(3);.”

But I can’t find anything simular for WTC.

Thanks everyone, I think I might have to rely on the various changes in legislation and s.17 of the 1978 Interpretation Act (unless someone has a better idea!)