Direct payments and independent living
The government is encouraging independent living by giving you more choice on how your needs are met. It has done this by setting up different schemes (such as personal budgets and direct payments) to give you money so you can choose and pay for your own support and services.
Some disabled people use money from the government or their own money to pay for someone (a personal assistant) to provide the help and support they need to live independently. If you choose to do this, you may become an employer and have to deal with responsibilities such as tax, National Insurance contributions, paying wages and employment law.
We have written a separate website which provides information and support for anyone who takes on a personal assistant to help them live independently. You can visit the site: Disability Tax Guide.
On the site and on our main LITRG website you will find more information about: