Search rightsnet
Search options

Where

Benefit

Jurisdiction

Jurisdiction

From

to

Forum Home  →  Discussion  →  Income support, JSA and tax credits  →  Thread

Backdating Child Disability Element in Tax Credits

Charles
forum member

Accountant, Haffner Hoff Ltd, Manchester

Send message

Total Posts: 722

Joined: 27 February 2019

Does anyone know if there has been any development on this?

https://cpag.org.uk/welfare-rights/legal-test-cases/child-tax-credit-and-disability-element

Also, does anyone know if the original data-matching exercise in 2016 to find those entitled to the Disability Element would have caught cases where HMRC were incorrectly only giving the Disability Element and not the Severe Disability element?

Stuart
Administrator

rightsnet editor

Send message

Total Posts: 772

Joined: 21 March 2016

Can’t answer either question Charles but this may be relevant, although time line will likely have slipped due to COVID - from the OBR’s Economic and fiscal outlook – March 2020 (page 181) -

Correcting the underpayment of child tax credit for families with disabled children:... HMRC and DWP have now discovered another 24,000 families and the Government plans to pay them towards the end of 2019-20 and in 2020-21.

Charles
forum member

Accountant, Haffner Hoff Ltd, Manchester

Send message

Total Posts: 722

Joined: 27 February 2019

Interesting, thanks. That actually explains what happened to my client. HMRC increasing their award recently to include the severe disability element, but only from April 2019.

Mark Willis
forum member

Welfare rights worker - CPAG in Scotland

Send message

Total Posts: 100

Joined: 17 June 2010

Hi Charles

I haven’t heard anything more about the test case, but have checked with our London team if any update. UPDATE: Still sat with Judge and has been for months. Both sides have done submissions.

On the second point, HMRC did eventually agree to pay in this situation, but in my experience still very slow to do so. The change in policy was notifed to the Benefits & Credits Consultation Group in December 2018, as on attached pdf.

Mark

[ Edited: 22 Jul 2020 at 09:26 am by Mark Willis ]

File Attachments