Backdating tax credits
The ‘Fast Track’ rules are that – Condition G – This is an important one, as it can enable you to continue to get the disabled worker element long after you stopped getting a qualifying benefit.You will be treated as qualifying for the disabled worker element if, within the eight weeks before you make your claim (including renewal claims), you were entitled to the disabled worker element by virtue of Condition A, B, E or F.For example, if you move off ESA into work, you’ll not only get the disabled worker element in the first tax year that you are on working tax credit, but you’ll continue to get it in subsequent tax years when you renew your working tax credit.
This element is an important one for disabled people.
In addition to working at least 16 hours a week, you have to satisfy a .
The notes in the tax credits claim form (TC600 Notes) explain what this means.
Condition C - You get disability living allowance (DLA), attendance allowance (or an Industrial Injuries or War Pensions scheme equivalent), personal independence payment or armed forces independence payment.
You can only get the disabled worker element while you are entitled to one of these benefits.
Condition D - On the date of your claim, and throughout your claim, you have a Motability car.
Condition E: the ‘Fast Track’ - This is known as the ‘Fast Track’ because it enables people who have been off work for a while to return to work without having to have been either off sick for six months or be on DLA etc (as in Conditions A to D).
You can get these from the HM Revenue and Customs (HMRC) Helpline (see ‘Where can I get more help or information? To get the disabled worker element, you must also meet one of the following conditions.
Condition A - At any time in the last 26 weeks before you claim working tax credit, you were getting incapacity benefit, severe disablement allowance (SDA), employment and support allowance (ESA) or national insurance credits due to your limited capability for work.