# The Social Security (Credits) Regulations 1975, Regulation 7B: Credits for disability element of working tax credit


(1) For the purposes of entitlement to any benefit by virtue of a person’s earnings or contributions he shall, subject to paragraphs (2) and (3), be credited with earnings equal to the lower earnings limit then in force in respect of each week for any part of which the disability element or the severe disability element of working tax credit as specified in regulation 20(1)(b) and (f) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 is included in an award of working tax credit which is paid to him.
(2) Paragraph (1) shall apply to a person only if he is—
(a) an employed earner; ...
(b) a self-employed earner whose profits for the year are below the small profits threshold specified in section 11(4)(b) of the Contributions and Benefits Act, who would otherwise ... be treated as having actually paid, a Class 2 contribution; or
(c) excepted from being treated as having actually paid a Class 2 contribution by virtue of regulation 43 of the Social Security (Contributions) Regulations 2001.
(3) Paragraph (1) shall not apply—
(a) to a person in respect of any week where he is entitled to be credited with earnings under regulation 8A or 8B in respect of the same week; or
(b) to a woman in respect of any week in any part of which she was a married woman in respect of whom an election made by her under regulations made under section 3(2) of the Social Security Pensions Act 1975 had effect.

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Source: https://www.legislation.gov.uk/uksi/1975/556/regulation/7B (the official version)
Page: https://openlegislation.uk/social-security-credits-regulations-1975/regulation-7B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.