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Document What should I do if I have received a prescription Penalty Charge Notice (PCN) but am entitled to Tax Credits?

Being in receipt of Tax Credits does not automatically entitle you to help with your health costs, unless you also meet the criteria to be entitled to a Tax Credit Exemption certificate.
 
To be entitled to a Tax Credit Exemption certificate, you and your partner (if applicable) must;
  • have a combined annual income for Tax Credit assessment purposes of £15,276 or less, and;
     
  • receive a disability element of Working Tax Credit* and/or be in receipt of Child Tax Credit
*Please note that receiving Working Tax Credit alone (no disability element included) does not entitle you to help with health costs, regardless of your annual income.

If you meet these criteria a Tax Credit Exemption certificate will automatically be issued to you, unless you are paid your Tax Credits manually (not directly into a bank account) or are included in an award for any of the following benefits;
  • Income Support
     
  • Pension Credit Guarantee Credit
     
  • Income based Jobseekers Allowance
     
  • Income Related Employment and Support Allowance
     
  • Universal Credit (in certain circumstances only)
If you have not received a certificate and are unsure of your entitlement to the Tax Credit Exemption, you should check your Tax Credit award notice for the above criteria.
 
If you did not meet these criteria or have any other valid exemption at the time, you are liable for all charges within the Penalty Charge Notice (PCN) issued to you. However, if you have checked and confirmed your entitlement you can contact us to discuss your PCN.
 
Click here for our contact details.



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