Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 U.K. Social security income

Chapter 3 U.K. Taxable UK social security benefits

660 Taxable benefits: UK benefits – Table A U.K.

(1) This is Table A—

TABLE A

TAXABLE UK BENEFITS

Social security benefit	Payable under
Bereavement allowance	SSCBA 1992 SSCB(NI)A 1992	Section 39B Section 39B
Carer’s allowance	SSCBA 1992 SSCB(NI)A 1992	Section 70 Section 70
[F1 Contributory employment and support allowance	WRA 2007 Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007	Section 1(2)(a)]
Incapacity benefit	SSCBA 1992 SSCB(NI)A 1992	Section 30A(1) or (5), 40 or 41 Section 30A(1) or (5), 40 or 41
Income support	SSCBA 1992 SSCB(NI)A 1992	Section 124 Section 123
Jobseeker’s allowance	JSA 1995 JS(NI)O 1995	Section 1 Article 3
Statutory adoption pay	SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992	Section 171ZL
Statutory maternity pay	SSCBA 1992 SSCB(NI)A 1992	Section 164 Section 160
Statutory paternity pay	SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZA or section 171ZB of SSCBA 1992	Section 171ZA or 171ZB
Statutory sick pay	SSCBA 1992 SSCB(NI)A 1992	Section 151 Section 147.

(2) A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—

• statutory adoption pay;

• statutory maternity pay;

• statutory paternity pay;

• statutory sick pay.

Textual Amendments

F1 Words in s. 660 Table A inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)