There were some large ESA(IR) payments as a result of the Government not giving everyone who should have had it Severe Disability Premium and then only going back a year until it went to Court/UTT.
From memory – it was a while ago that attracted a lifetime disregard so you need to go back to both the claimant & the Regs
Annual income twenty pounds, annual expenditure nineteen nineteen and six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery. The blossom is blighted, the leaf is withered, the god of day goes down upon the dreary scene, and—and in short you are for ever floored.
Wilkins Micawber, Ch12 David Copperfield
