Income Tax (Earnings and Pensions) Act 2003

Chapter 5 U.K. UK social security benefits wholly exempt from income tax

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

(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 benefit	Payable 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
Housing benefit	SSCBA 1992 SSCB(NI)A 1992	Section 130 Section 129
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
Payments out of the social fund	SSCBA 1992 SSCB(NI)A 1992	Section 138 Section 134
Severe disablement allowance	SSCBA 1992 SSCB(NI)A 1992	Section 68 Section 68
State maternity allowance	SSCBA 1992 SSCB(NI)A 1992	Section 35 Section 35
State pension credit	SPCA 2002 SPCA(NI) 2002	Section 1 Section 1
Working tax credit	TCA 2002	Part 1

TABLE B — PART 2

BENEFITS PAYABLE UNDER REGULATIONS

Social security benefit	Payable under regulations made under
Compensation payments where child support reduced because of a change in legislation	CSA 1995 CS(NI)O 1995	Section 24 Article 17
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.