English translation: Exceptional Medical Expenses Act
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Explanation: Incapacity Benefit
From April 1995 Incapacity Benefit replaced Sickness Benefit and Invalidity Benefit. Incapacity Benefit is for people under retirement age who are unable to work because of illness or disability. An individual's capacity for work will be assessed using a new test.
This benefit is taxable, and to qualify for it you must have paid enough NI contributions.
Those people who were receiving Invalidity Benefit or Sickness Benefit on 12 April 1995, will be transferred onto Incapacity Benefit.