TSEM3421 | Trust income and gains: vulnerable beneficiaries - definition of a disabled person

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

For the purposes of the regime for trusts with vulnerable beneficiaries a disabled person is either:

Content shown with reduced fidelity

a person unable to administer his or her property or manage his or her affairs because of mental disorder within the meaning of the Mental Health Act 1983, or a person in receipt of any of the following: attendance allowance Disability living allowance, by virtue of entitlement to the care component at the highest or middle rate, or the mobility component at the highest rate Scottish adult disability living allowance by virtue of entitlement to the care component at the highest or middle rate or the mobility component at the higher rate in accordance with regulations made under section 31 of the SS(S)A 2018, disability assistance for children and young people by virtue of entitlement to the care component at the higher or middle rate, or mobility component at the higher rate, in accordance with s31 of SS(S)A 2018 personal independence payment disability assistance for working age people, by virtue of entitlement to the daily living component at the standard or enhanced rate, or the mobility component, (under s31 of SS(S)A 2018) an increased disablement pension (under s104 SSCBA 1992 or s104 SSCB(NI)A 1992) constant attendance allowance armed forces independence payment child disability payment (Scotland) adult disability payment (Scotland) pension age disability payment (Scotland)