14 MARCH 2000 DISABLED PERSON'S TAX CREDIT AND DISABLED WORKING ALLOWANCE QUARTERLY TABLES-OCT 1999

Quarterly tables for Disabled Person’s Tax Credit (DPTC) and Disability Working Allowance (DWA) for October 1999 are published today. This is the first in the series since the introduction of DPTC. These tables include time series of the number and average value of awards; and details of awards current at 31 October 1999 analysed by the family type, the earnings and the geographic region of the recipients.

The main findings for October 1999 are:

There were 19,412 DPTC/DWA awards current at 31 October 1999, with an average value of 62.12 pounds per week. 4,589 were DPTC awards and 14,823 were DWA awards. The average DPTC award (67.51 pounds per week) was higher than the average DWA award (60.45 pounds). This is due to the higher credits and withdrawal threshold, and the lower rate of taper.

42 per cent of recipients had children. Their average weekly award was 93.31 pounds, compared with 39.74 pounds for recipients with no children. Again, the averages for DPTC awards, at 98.74 pounds and 42.70 pounds respectively, were higher than those for DWA awards, at 91.50 pounds and 38.88 pounds.

In 44 per cent of the cases higher rate Disability Living Allowance, or an analogous benefit, was the main qualifying benefit for DPTC/DWA. Lower rate Disability Living Allowance was the main qualifying benefit for a further 20 per cent.

For families with children, 56% of DPTC awards and 44% of DWA awards were over 100 pounds per week.

For DPTC/DWA awards taken together, the average gross weekly earnings of the main earner was 105.37 pounds. For DPTC awards the average was 122.54 pounds, and for DWA awards the average was 100.06 pounds.

NOTES FOR EDITORS

Disabled Person’s Tax Credit (DPTC) replaced Disability Working Allowance (DWA) from 5 October 1999. It is a tax credit available to people who are working at least sixteen hours a week and who have an illness or disability which puts them at a disadvantage in getting a job.

These tables supersede those for DWA published by the Department of Social Security, the last of which were for July 1999. However, they cover DWA, as well as DPTC, as many awards of DWA were still current at 31 October 1999. The same will be true, to a lesser extent, for the tables for January 2000. For the tables covering April 2000 and later, DWA will be included only in the historic figures.

The tables are published four months after the enquiry date to allow for all awards current at that time to be processed and entered onto the DPTC/DWA system.

The tables previously published for DWA covered Great Britain. The tables for October 1999 cover the United Kingdom although, for comparison purposes, historical data up to and including October 1999 covering Great Britain are also included.

Disabled Person’s Tax Credit and To obtain copies contact: Disability Working Allowance Inland Revenue
Quarterly Tables United Kingdom Analytical Services
Division
October 1999 Telephone: 020 7438 6275
Price 5.00 pounds