Disability Living Allowance (DLA) benefits help those who need to cover their cost of care or mobility and are under the age of 16. This benefit is tax free in the UK. To be eligible for Disability Living Allowance (DLA) in the UK, you must: be under 16 years of age, or have a physical or mental disability that significantly affects your ability to carry out day-to-day activities, and require substantial care and supervision due to your disability. If you are 16 years of age or over, you may also be eligible for DLA if you: have a physical or mental disability that has lasted, or is expected to last, for at least 12 months, and require substantial care and supervision due to your disability. In addition, you must ordinarily reside in the UK, the Channel Islands, or the Isle of Man. And, you must have been present in the UK, Channel Islands, or the Isle of Man for at least 2 of the three years before you make your claim.