Schedule 7A, Part 2, Group 3, item 6

For the purposes of this Group, a person to whom a supply is made is “a qualifying person” if at the time of the supply he— is aged 60 or over; or is in receipt of one or more of the benefits mentioned in sub-paragraph (2). Those benefits are— council tax benefit under Part 7 of the Contributions and Benefits Act; disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act; any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act; an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15)); disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned; war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order. personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland; armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004. universal credit under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015. In sub-paragraph (2)— “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992 (c. 4); and “the Northern Ireland Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

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Source: legislation.gov.uk · retrieved 2026-07-28