Can anyone help please?

They don't look at the two most recent tax years, but at the two tax years preceding the current benefit year. The benefit year starts on the first Sunday in January - so if your wife has made her claim this year, that's why they'll have looked at the years ending April 09 and 10.

As I understand it, if she made a new claim for ESA in 2012, her contributions April 2010-2011 would satisfy the first rule Gordon gives - but if she wasn't credited with any contributions in the year ending April 2010 she still wouldn't qualify because of the second rule.

All as clear as mud - I hope I haven't made it muddier.

Hi folks, I found this document in the DWP website. It states changes to the JSA and ESA Contributions Conditions. The changes are from 1.11.10.

For Contributions based ESA read parts 8 - 11.

Gordon, do you think this is correct? I do hope it is.

Here is the address: www.dwp.gov.uk/docs/m-49-10.pdf