Tax and benefits checklist for disabled people

We thought that a checklist of tax-related advantages might be helpful. We do not pretend it is comprehensive. We hope over time (and with readers’ help) to expand it.

Where you work

• Access to work
• Disability tax reliefs and exemptions
• Working tax credit disability element

Where you live

• Council tax reductions
• VAT relief on changes to your home

When you buy

• VAT and import duty reliefs on certain goods and adaptations for disabled people

Special tax-free income

• Attendance allowance
• Compensation, damages and interest for personal injuries
• Constant attendance allowance
• Disability living allowance
• Disablement pension
• Incapacity benefit (starting pre 12 April 1995)
• Income-based employment and support allowance
• Income support (including disability premiums)
• Insurance benefits paid to a person who is sick or disabled
• Pension awarded on retirement due to an injury at work
• Pension credit (including the disability element)
• Severe disablement allowance
• Thalidomide Trust payments
• Vaccine damage lump sums
• Wounds and disability pensions from the armed forces

Tax allowances

• Blind person’s allowance