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The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

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Severe disability elementU.K.

17.—(1) The determination of the maximum rate must include the severe disability element if the claimant, or, in the case of a joint claim, one of the claimants satisfies paragraph (2) [F1or (3)] [F2or (4)] [F3or (5)].

(2) A person satisfies this paragraph if a disability living allowance, attributable to the care component payable at the highest rate prescribed under section 72(3) of the Contributions and Benefits Act or an attendance allowance at the higher rate prescribed under section 65(3) of that Act—

(a)is payable in respect of him; or

(b)would be so payable but for a suspension of benefit by virtue of regulations under section 113(2) of the Contributions and Benefits Act (suspension during hospitalisation), or an abatement as a consequence of hospitalisation.

[F4(3) A person satisfies this paragraph if the enhanced rate of the daily living component of personal independence payment under section 78(2) of the Welfare Reform Act 2012—

(a)is payable in respect of that person; or

(b)would be so payable but for regulations made under section 86(1) (hospital in-patients) of that Act.]

[F5(4) A person satisfies this paragraph if an armed forces independence payment is payable in respect of him.]

[F6(5) A person satisfies this paragraph if the higher rate daily living component of Scottish disability assistance is payable in respect of that person.]

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