WTC disabled worker element

Hi,

Client has been working 16 hours p/w for the last 2 years and she was getting CTC/WTC because she was responsible for a child.  Her daughter is going to university so her tax credits were due to stop imminently - no longer responsible for a child and only working 16 hours per week.

When she claimed WTC, she didn’t notify them she was disabled although she should have qualified for the disabled worker element from the outset (was getting qualifying benefit - ESA).

There’s no question about whether she met Condition A (ESA in the last 26 weeks, and was entitled for at least 28 weeks) but she never got paid the Disabled Worker Element.  The TCO have agreed to include the disabled worker element from now, but I want to double-check this so there are no problems in the future.

I don’t know if I am overcomplicating this but her ESA stopped before she claimed WTC in an earlier tax credits year, not this one.  This would be her renewal claim.  Although she should have been, she wasn’t entitled to the disabled worker element in her earlier claims as they didn’t know she qualified.  Does that stop her from benefiting from Condition G?

Thank you very much

Any tax credits experts? I am sorry my question is rather dry!

Thanks all

Hi JPCHC

Sorry for the deafening silence, I think this may be because we share your concerns. Ideally you would want HMRC to revise earlier decisions to include the disabled worker element from the start - which could be possible on grounds of official error or even using enquiry (for previous year) or discovery powers (up to five years due to claimant neglect but would need some persuading to use this power in the claimant’s favour). The Working Tax Credit (Entitlement and Maximum Rate) Regs (Case A) refers to being in receipt of ESA in the 182 days immediately preceding the date on which maximum entitlement is decided, and Case G specifically refers to previous entitlement under Case A, B, E or F. However, if they have agreed to include the disabled worker element from now, there’s a risk in asking them to look into previous years too closely, but on the other hand she has been underpaid from the start.

Mark