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Working Tax Credit: severe disability element

Both Working Tax Credit (WTC) and Child Tax Credit (CTC) can include additional 'elements' due to disability, which can increase the amount of your award.

What is the WTC severe disability element?

This element is different to the disability element. You can get this even if you don’t qualify for the disability element. This is because there is no requirement that the disabled person must work to get this element so if the worker has a partner who doesn’t work but meets the condition below, they will get the severe disability element included.

Can I get this element included in my Working Tax Credit?

To qualify the claimant (or their partner) must receive the highest rate care component of disability living allowance (DLA), the enhanced rate of the daily living component of personal independence payment (PIP), the higher rate of attendance allowance (AA) or the armed forces independence payment (AFIP).

As it is part of WTC, at least one person must be working (although, unlike the disability element, the disabled person need not be the worker).

If you are part of a couple and both of you meet the conditions, you can get two severe disability elements included in your WTC.

How much is the element in my Working Tax Credit?

If you satisfy the above rules for the Severe Disability Element to be included in your Working Tax Credit, an additional £1,705 (from April 2024) will be included in your maximum tax credit award.

HM Revenue and Customs may ask you to nominate a professional involved in your care who can confirm how your disability affects you - for example, an occupational therapist, community or district nurse or doctor.

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