Disabled Person’s Tax Credit

E950913

Disabled Person’s Tax Credit was a former UK tax credit that provided additional financial support to low-income workers with disabilities before being superseded by newer welfare benefits.

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Statements (40)

Predicate Object
instanceOf UK tax credit
in-work benefit
administeredBy HM Revenue and Customs NERFINISHED
Inland Revenue NERFINISHED
aimedTo make work financially worthwhile for disabled people
reduce poverty among disabled workers
appliedTo low-income workers with disabilities
benefitStructure basic credit plus disability elements
benefitType means-tested benefit
non-contributory benefit
calculatedBasedOn disability-related elements
earned income
household circumstances
componentOf UK social security system
country United Kingdom
eligibilityCriterion being in paid work
having a qualifying disability
having low income
working a minimum number of hours per week
hadInteractionWith National Insurance contributions
income tax liability
introducedAsPartOf reform of in-work benefits for disabled people
legalForm tax credit
linkedTo disability benefits such as Disability Living Allowance
paymentFrequency four-weekly
weekly
policyArea disability welfare
taxation
policyObjective compensate for extra costs of disability in employment
support disabled people to remain in work
provided regular cash payments
purpose provide additional financial support
replaced Disability Working Allowance NERFINISHED
requiredEvidence evidence of employment
proof of disability
status abolished
supersededBy Employment and Support Allowance NERFINISHED
Working Tax Credit NERFINISHED
targetGroup disabled employees
self-employed disabled people

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Working Tax Credit replaced Disabled Person’s Tax Credit