Health Costs and WTC disability element
I’m sure there’s an easy answer to this, but I can’t find it so far.
Claimant gets WTC with disability element, but the disability element ends (correctly) six months ago (alternative routes to qualify not satisfied). Still has a low ongoing award. Tax Credits have advised still entitled to health costs on this basis.
Health costs of course require WTC including a disability element.
As it’s an annual award, I can see how HMRC advice is correct, so free prescriptions until renewal date. But given the habit of NHS applying penalty charges wherever possible, wouldn’t be happy if they took the view that help with health costs should have stopped along with the disability element.
Can anyone point these tired old eyes in the right direction to find a definitive answer?
The National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 Reg 5
(e)he is a member of a family one member of which is receiving—
(i)working tax credit and child tax credit,
(ii)working tax credit which includes a disability element, or
(iii)child tax credit, but is not eligible for working tax credit,provided that the relevant income of the member or members to whom the tax credit is made under section 14 of the Tax Credits Act 2002 is determined at the time of the award not to exceed £14,200.
(3) A person’s entitlement under paragraph (1) or (2) arises only where he is of a description mentioned in either of those paragraphs at the time when—
(a)the charge is made;
(b)the NHS travel expenses are incurred; or
(c)in the case of a charge for the supply of a denture or other dental appliance metioned in regulation 4(1)(b) or for dental treatment mentioned in regulation 4(1)(c), either—
(i)the arrangements for the treatment or course of treatment are made, or
(ii)the charge is made.
Not sure whether HMRC have got this right. It doesn’t appear so.
Very helpful, thanks for the reply.