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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 677

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Version Superseded: 26/03/2015

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Point in time view as at 17/07/2014. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 677 is up to date with all changes known to be in force on or before 17 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

677UK social security benefits wholly exempt from tax: Table BU.K.

This section has no associated Explanatory Notes

(1)No liability to income tax arises on the United Kingdom social security benefits listed in Table B.

TABLE B—PART 1
BENEFITS PAYABLE UNDER PRIMARY LEGISLATION
Social security benefitPayable under
Attendance allowance

SSCBA 1992

SSCB(NI)A 1992

Section 64

Section 64

Back to work bonus

JSA 1995

JS(NI)O 1995

Section 26

Article 28

Bereavement payment

SSCBA 1992

SSCB(NI)A 1992

Section 36

Section 36

Child benefit

SSCBA 1992

SSCB(NI)A 1992

Section 141

Section 137

Child’s special allowance

SSCBA 1992

SSCB(NI)A 1992

Section 56

Section 56

Child tax credit

TCA 2002

Part 1

Council tax benefit

SSCBA 1992

Section 131

Disability living allowance

SSCBA 1992

SSCB(NI)A 1992

Section 71

Section 71

Guardian’s allowance

SSCBA 1992

SSCB(NI)A 1992

Section 77

Section 77

[F1Health in pregnancy grant

SSCBA 1992

SSCB(NI)A 1992

Section 140A

Section 136A]

Housing benefit

SSCBA 1992

SSCB(NI)A 1992

Section 130

Section 129

[F2In-work credit

ETA 1973

ETA(NI) 1950

Section 2

Section 1

In-work emergency discretion fund payment

ETA 1973

Section 2

In-work emergency fund payment

ETA(NI) 1950

Section 1]

[F3Income-related employment and support allowance

WRA 2007

Section 1(2)(b)

Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007]
Industrial injuries benefit (apart from industrial death benefit)

SSCBA 1992

SSCB(NI)A 1992

Section 94

Section 94

Pensioner’s Christmas bonus

SSCBA 1992

SSCB(NI)A 1992

Section 148

Section 144

[F4Personal independence payment WRA 2012Section 77
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012]
Payments out of the social fund

SSCBA 1992

SSCB(NI)A 1992

Section 138

Section 134

[F2Return to work credit

ETA 1973

ETA(NI) 1950

Section 2

Section 1]

Severe disablement allowance

SSCBA 1992

SSCB(NI)A 1992

Section 68

Section 68

[F5State maternity allowance SSCBA 1992 Section 35 or 35B
Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992]
State pension credit

SPCA 2002

SPCA(NI) 2002

Section 1

Section 1

[F6Universal credit WRA 2012Part 1
Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012]
Working tax credit

TCA 2002

Part 1

TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
Social security benefitPayable under regulations made under
F7. . .

F7...

F7...

F7. . .
Payments to reduce under-occupation by housing benefit claimants

WRPA 1999

WRP(NI)O 1999

Section 79

Article 70

(2)Industrial death benefit is charged to tax under Part 9 (see section 577).

(3)In this section “industrial death benefit” means any benefit payable under—

(a)section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or

(b)section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.

Textual Amendments

F1Words in s. 677(1) Table B Pt. 1 inserted (1.1.2009) by Health and Social Care Act 2008 (c. 14), ss. 138(4), 170(3)(4); S.I. 2008/3137, art. 2

F2Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(1)

F3Words in s. 677(1) Table B Pt. 1 inserted (18.3.2008 for specified purposes) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(5); S.I. 2008/787, art. 2(1), Sch.

F4Words in s. 677(1) Table B Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 49; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2

F6Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2013 (c. 29), s. 13(1)

F7Words in s. 677(1) Table B Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(5), Sch. 42 Pt. 2(12)

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