A person is chronically sick or disabled if they have a physical or mental impairment with a long-term and substantial adverse effect on their ability to carry out everyday activities, or a condition the medical profession treats as a chronic sickness.
It does not include an elderly person who is not disabled or chronically sick, or anyone who is only temporarily disabled or incapacitated, such as with a broken limb.
If you are unsure, please ask your GP or other medical professional. HMRC staff cannot advise whether an individual qualifies.
