TAX CREDITS

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  • #19954
    Anonymous
    Guest

    i currently have a claim where a claimant is on SSP. i’ve read somewhere that they are entitled to Tax Credits and the additional disregards for up to 26/28wks. it does make a difference to whether she qualifies or not. does anyone know which circular/regs?!

    #1637
    Anonymous
    Guest

    Do you mean A5-2005?

    This only concerns qualifying for child care disregards through WTC so it may not be what you wanted.

    Its the only reference I can find / remember about SSP + WTC + 28 weeks.

    ….Ive been wrong before tho’ 😀

    #1638
    arenton
    Participant

    Hello,

    Not sure that i am much help, but i seem to remember reading a circular some time ago that said if a person was on SSP , if they HAD worked over 16, or 30 hrs (can’t remember if it applied to both etc) immediately before ceasing work, the Inland Revenue would class them as working those hours and they would therefore be able to qualfiy for WTC.

    I have tried to find this circular again- but have not been able to do so.

    Then again it could all have been a dream…………….

    #1639
    Anonymous
    Guest

    i think Peter was right in that it only applies to child care charges. i’m sure you’re also right but can’t find the evidence ie circulars to back it up. unfortunately for the claimant they don’t qualify and don’t want to make assumptions until i know what circular.

    Thanks.

    #1640
    Anonymous
    Guest

    From [url=http://www.hmrc.gov.uk/leaflets/wtc2.htm][b:d0c07a0405]HMRC website[/b:d0c07a0405][/url]:

    [size=18:d0c07a0405][b:d0c07a0405]Sick leave[/b:d0c07a0405][/size:d0c07a0405]
    If you are off work for up to 28 weeks because of illness and are receiving
    [list:d0c07a0405][b:d0c07a0405]» [/b:d0c07a0405]Statutory Sick Pay (SSP)
    [b:d0c07a0405]» [/b:d0c07a0405]short-term Incapacity Benefit at the lower rate
    [b:d0c07a0405]» [/b:d0c07a0405]Income Support paid on the grounds of incapacity for work, or
    [b:d0c07a0405]» [/b:d0c07a0405]National Insurance credits on the grounds of incapacity for work [/list:u:d0c07a0405]then you will still be able to claim Working Tax Credit, provided you worked at least 16 or 30 hours a week (whichever applied) immediately before you started to receive any of these benefits. This applies to both employees and the self-employed.

    Looks like there [b:d0c07a0405]is [/b:d0c07a0405]something out there…

    #1641
    Anonymous
    Guest

    could you possible email me the link as i can’t seem to find what you have on the HM Revenue & custom website??

    Thanks.

    #1642
    Anonymous
    Guest

    http://www.hmrc.gov.uk/leaflets/wtc2.htm

    At the top of the page, choose “sick leave” from the list.

    #1643
    Anonymous
    Guest

    Paragraph 17(2) of Schedule 4 to the working age HB Regs is as good a place as any to look:

    [url]http://www.opsi.gov.uk/si/si2006/20060213.htm#sch4[/url]

    You’ll see three options.

    Option (a) is that the claimant actually has a WTC assessment that was calculated with the 30-hour element included. It’s not necessary for you to work out whether you think they should have that element: if they have, they have. The tax credit award notice should say. It will continue while they are on SSP.

    Option (b) is where you have to decide for yourself whether the claimant works enough hours, but it doesn’t apply while they are on SSP because that is not remunerative work.

    Option (c) is for claimants who either actually have the WTC 50+ element included in their WTC assessment, or would have if they applied for WTC. This is the hardest one because you have to know who qualifies for the 50+ element of WTC (very roughly speaking, people over 50 who have been out of work for at least 6 months before finding another job).

    In summary, it’s likely that your claimant is only going to be covered by Option (a): (b) is definitely out, and (c) is unlikely to apply unless she is 50+ and has only recently started work. Assuming it’s (a), don’t worry whether you think she ought to have the 30 hour element in her WTC assessment – just check that she does have it. If she does, the disregard applies.

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