TaxPersonal Tax13 JUNE 2000 – DISABLED PERSON’S’ TAX CREDIT AND DISABILITY WORKING ALLOWANCE QUARTERLY TABLES – JANUARY 2000

13 JUNE 2000 - DISABLED PERSON'S' TAX CREDIT AND DISABILITY WORKING ALLOWANCE QUARTERLY TABLES - JANUARY 2000

Quarterly tables for Disabled Person's Tax Credit (DPTC) and Disability Working Allowance (DWA) for January 2000 are published today. This is the second in the series since the introduction of DPTC. The tables include time series of the number and average value of awards; and details of awards current at 31 January 2000.

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 cover DWA, as well as DPTC, as some awards of DWA were still current at 31 January 2000. 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 by DSS for DWA, covering quarters up to July 1999, covered Great Britain. Separate figures were published by the Northern Ireland Department of Health and Social Services. The tables in the current series of publications cover the United Kingdom although, for comparison purposes, historical data up to and including January 2000 covering Great Britain are also included.

Individuals and families who did not already hold DWA awards could apply for DPTC awards to start from October 1999. Those already holding DWA awards could apply for DPTC awards only on renewal, which could fall between October 1999 and April 2000. So DPTC awards current at 31 January 2000 are not representative of all DPTC awards current after the last DWA awards ceased in April 2000. Although separate figures for DPTC and DWA awards are presented for completeness, caution should therefore be exercised in making comparisons between the two types of award.

The detailed tables are available at the Inland Revenue web-site. http://www.inlandrevenue.gov.uk/dptctables/index.htm.

Disabled Person’s Tax Credit and To obtain paper copies Contact:

Disability Working Allowance Inland Revenue
Quarterly Tables United Kingdom Analytical Services Division
January 2000 Telephone: 020 7438 6275
Price #5.00

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