WTC Disability Element Condition B

Condition B - At any time in the last 26 weeks before you claim WTC you were getting the disability or higher pensioner premium in income support (IS), income-based jobseeker’s allowance, housing benefit (HB) or council tax benefit (CTB).

My client has ceased to qualify for Housing Benefit due to SEISS income. He gets WTC on condition B. How long will his WTC disability element continue for if he’s still entitled? Would it be just 26 weeks?

Hi UBT

I think your client can continue to be entitled to WTC disabled worker element, as long as he still has a disability which puts him at a disadvantage in getting a job - see page 5 in https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/919086/TC956_disability_helpsheet_Eng_2020.pdf
You qualify if you’ve been entitled to the disability element of Working Tax Credit in the 56 days before your claim for the disability element, by satisfying the qualifying conditions under one of the sickness or disability-related benefits listed on pages 3 to 5, or by getting Disabled Person’s Tax Credit, at some earlier time. The period ‘some earlier time’ can allow continuing entitlement to the disability element long after the qualifying sickness or disability-related benefit stopped being paid.
Also: PW v Her Majesty’s Revenue and Customs (TC): [2018] UKUT 12 (AAC) “Once the disability element of WTC has been awarded under Case A, B. E or F, it continues in payment on an indefinite basis until the claimant either ceases to be entitled to WTC or ceases to have a disability which puts her or him at a disadvantage in getting a job.”
(NB this does not apply to PIP, etc under Case C must be in payment)
Mark

Brilliant, thanks for that. The wording does only refer to the 26 weeks before you claim and so with a renewal not being a new claim I was hoping this would be the case.