Sch 7A Pt 2 para 6 Meaning of “qualifying person”
(1) 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— (a) is aged 60 or over; or (b) is in receipt of one or more of the benefits mentioned in sub-paragraph (2). (2) Those benefits are— (a) council tax benefit under Part 7 of the Contributions and Benefits Act; (b) disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act; (c) 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; (d) 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)); (e) 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; (f) 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. (g) personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland; (h) armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004. (i) universal credit under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015 . (3) In sub-paragraph (2)— (a) “ the Contributions and Benefits Act ” means the Social Security Contributions and Benefits Act 1992 (c. 4); and (b) “ the Northern Ireland Act ” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).