11.Disabled Person’s Tax Credit (DPTC) is similar to WFTC but eligibility will be based on disability affecting the applicant’s ability to work rather than responsibility for children - other eligibility rules will be the same.  As with WFTC an award will be based on circumstances at the date of claim and run for 26 weeks.  In addition to the tax credits making up the WFTC (including the new childcare tax credit) the DPTC will have:
	a couples tax credit, and
	a disabled child's tax credit
12.The total of these is the maximum award but, where earnings calculated under the rules exceed a threshold, DPTC - like WFTC - will be withdrawn at 55 pence for every additional pound of net earnings.  Unlike WFTC, the DPTC will have separate thresholds for single people on the one hand and couples and lone parents on the other.
13.Like WFTC, the legislation establishes that it will be introduced in October 1999 and from April 2000 it will be paid, where appropriate, by employers through the wage packet.
Summary and Background The new tax credits Disabled Person’s Tax Credit