Back dating tax credits
Entitlement to the Constant Attendance Allowance in conjunction with an Industrial Injuries Disablement Benefit is decided on 4 July 2012 and the decision was that the benefit was payable from 19 October 2005.
The claimant makes a claim for WTC, including the disability element on 1 August 2012, which is within 31 days of this decision on entitlement to the qualifying benefit being made.
A person shall not be entitled to tax credits in respect of any day prior to the day on which he makes a claim for it (“the earlier day”) if— “the child premia in respect of Income Support or income-based Jobseeker’s Allowance” means the amounts referred to in section 1(3)(d) of the Tax Credits Act 2002.The claim for WTC, including the disability element can be backdated to 13 October 2011, i.e.the first date from which the qualifying benefit is payable.They start working 16 hours a week on 24 February 2008.
Entitlement to DLA was decided on 4 June 2012 and was payable from 13 October 2007.
Example 1 A person with no children works 16 hours a week.