Severely Mentally Impaired

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    A CTB claimant has ceased to be entitled to the care component of DLA, and does not receive any other qualifying benefit. Since the claimant has a SMI exemption, I notified the CTax department of this.

    They now tell me that the end of entitlement to DLA makes no difference to the exemption as, once awarded, it remains in place until death.

    Is that correct?

    Steve H

    Hi Andy,

    I think you are right and your CT people are wrong (for whatever good that will do if they won’t change it!).

    Schedule 1 of the Local Govt Finance Act and SI 1992/548 show that the person [b:a468a98d88]must[/b:a468a98d88] be in receipt of a qualifying benefit. The only exception being where the person would get a qualifying benefit were it not for their being of pension age.


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