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

Part 10 Social security income

Chapter 4 Taxable UK social security benefits: exemptions

Income support

667 Amounts in excess of taxable maximum

(1) If the amount of income support paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.

(2) The claimant’s taxable maximum for a period is determined under section 668.