Evaluation of the Disabled Person's Tax Credit (DPTC): A Survey of Recipients

This report sets out the results from a representative survey of 1,315 recipients of the Disabled Person's Tax Credit (DPTC) conducted during the summer and autumn of 2001.

It forms part of a comprehensive programme launched by the Revenue to monitor and evaluate Working Families Tax Credit (WFTC) and DPTC. DPTC was introduced in October 1999, and at the time of the research nearly 27,000 individuals and households were receiving it.

This report considers the socio-demographic characteristics of DPTC recipients.It then looks in turn at recipients' initial engagement with DPTC, at DPTC provisions and childcare, and at the re-application process.

It also examines recipients' current employment patterns, and the impact of DPTC on both decisions about work, and more generally on their lives and well-being.