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Finance Act 2019
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12Tax treatment of social security incomeU.K.
(1)Part 10 of ITEPA 2003 (social security income) is amended as follows.
(2)In Table A in section 660 (taxable UK benefits), at the appropriate place insert—
| “Carer's allowance supplement | SS(S)A 2018 | Sections 24 and 28”. |
(3)In section 658 (amount charged to tax), in subsection (4), after “carer's allowance,” insert “ carer's allowance supplement, ”.
(4)In section 661 (taxable social security income), in subsection (1), after “carer's allowance,” insert “ carer's allowance supplement, ”.
(5)In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under primary legislation), insert each of the following at the appropriate place—
| “Best start grant | SS(S)A 2018 | Sections 24 and 32” |
| “Discretionary housing payment | SS(S)A 2018 | Section 88” |
| “Discretionary support award | DSR(NI) 2016 | Regulation 2” |
| “Funeral expense assistance | SS(S)A 2018 | Sections 24 and 34” |
| “Flexible support fund payment | ETA 1973 | Section 2” |
| “Payment under a council tax reduction scheme: England | LGFA 1992 | Section 13A(2)” |
| “Young carer grant | SS(S)A 2018 | Sections 24 and 28”. |
(6)In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “ etc ”.
(7)In Part 2 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under regulations), insert each of the following at the appropriate place—
| “Discretionary housing payment | CSPSSA 2000 | Section 69” |
| “Payment under a council tax reduction scheme: Wales | LGFA 1992 | Section 13A(4)”. |
(8)In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—
| “LGFA 1992 | Local Government Finance Act 1992” |
| “CSPSSA 2000 | Child Support, Pensions and Social Security Act 2000” |
| “DSR(NI) 2016 | Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)” |
| “SS(S)A 2018 | Social Security (Scotland) Act 2018”. |
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