TCTM02421 | Entitlement: WTC entitlement - Qualifying remunerative work: Periods of illness or incapacity for work

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 6

An employed person is treated as being in qualifying remunerative work during any period where that person is paid

• Statutory Sick Pay

• Short-term Incapacity Benefit at the lower rate, or

• for 28 weeks only where that person is paid

  • Income Support on the grounds of incapacity for work

  • Employment and Support Allowance

  • National Insurance credits on the grounds of incapacity for work or limited capability for work

The person must have normally worked at least 16, 24 or 30 hours a week (whichever is applicable) or were treated as being engaged in work under Reg 7E (alteration in hours worked due to coronavirus), immediately before beginning to receive any one of these benefits.

A self-employed person does not have to receive one of the benefits listed above. They will be treated as engaged in qualifying remunerative work for up to 28 weeks providing that:

• they were engaged in self employed qualifying remunerative work or were treated as being engaged in work under Reg7E (alteration in hours worked due to coronavirus), in the week immediately before the period of sickness began

• they would have qualified for one of the benefits listed above if they had been employed

Regulation 6 is subject to regulation 7D (Ceasing to undertake for work or working for less than 16, 24 or 30 hours per week).