Income Tax (Earnings and Pensions) Act 2003

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
F1 . . .	F1 . . .	F1 . . .
	F1 . . .
Bereavement allowance	F2 . . .	F2 . . .
	F3 . . .	F3 . . .
Carer’s allowance	SSCBA 1992	Section 70
	SSCB(NI)A 1992	Section 70
[F4 Carer's allowance supplement	SS(S)A 2018	[F5 Section 81]]
[F6 Carer support payment	CA(CSP)(S)R 2023	Regulation 3]
[F7 [F8 Employment and support allowance]	WRA 2007	Section 1(2)(a)
	Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007]
Incapacity benefit	SSCBA 1992	Section 30A(1) or (5), 40 or 41
	SSCB(NI)A 1992	Section 30A(1) or (5), 40 or 41
Income support	SSCBA 1992	Section 124
	SSCB(NI)A 1992	Section 123
Jobseeker’s allowance	JSA 1995	Section 1
	JS(NI)O 1995	Article 3
[F9 [F10 Statutory] paternity pay	SSCBA 1992	Section 171ZA or 171ZB
	Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.]
Statutory adoption pay	SSCBA 1992	Section 171ZL
	Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992
Statutory maternity pay	SSCBA 1992	Section 164
	SSCB(NI)A 1992	Section 160
[F11 Statutory shared parental pay	SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992	Section 171ZU or 171ZV]
[F12 Statutory parental bereavement pay	SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992	Section 171ZZ6]
F13 . . .	F13 . . .	F13 . . .
Statutory sick pay	SSCBA 1992	Section 151
	SSCB(NI)A 1992	Section 147.
[F14 Welfare supplementary payment payable pursuant to the loss of carer’s allowance	WSP(LCP)R(NI) 2016	Regulation 4
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowance	WSPR(NI) 2016	Regulation 7
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support	WSP(LCP)R(NI) 2016	Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12
	WSP(LDRP)R(NI) 2016	Regulation 4, 5 or 6
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance	WSP(LCP)R(NI) 2016	Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))
	WSP(LDRP)R(NI) 2016	Regulation 11, 12, 13, 14 or 15]

(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—

• F15 [F16 ...

• F17 ... statutory paternity pay;

• statutory adoption pay;

• statutory maternity pay;]

• [F18 statutory shared parental pay;]

• [F19 statutory parental bereavement pay;]

• statutory sick pay.

Textual Amendments

F1 Words in s. 660(1) Table A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(2); S.I. 2014/1640, art. 7(jj) (with art. 16)

F2 Words in s. 660(1) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 47; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F3 Words in s. 660(1) omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 46; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F4 Words in s. 660 Table A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(2)

F5 Words in s. 660 Table A substituted (with retrospective effect to 12.2.2019) by Finance Act 2024 (c. 3), s. 18

F6 Words in s. 660(1) Table A inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(3)

F7 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)

F8 Words in s. 660(1) Table A substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(3)

F9 Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)

F10 Words in s. 660(1) Table A substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(3); S.I. 2014/1640, art. 7(jj) (with art. 16)

F11 Words in s. 660(1) Table A inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(4); S.I. 2014/1640, art. 5(2)(z)

F12 Words in s. 660(1) Table A inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(2); S.I. 2020/45, reg. 2

F13 Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)

F14 Words in s. 660(1) Table A inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 5

F15 Words in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(a); S.I. 2014/1640, art. 7(jj) (with art. 16)

F16 Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)

F17 Word in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(b); S.I. 2014/1640, art. 7(jj) (with art. 16)

F18 Words in s. 660(2) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(c); S.I. 2014/1640, art. 5(2)(z)

F19 Words in s. 660(2) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(3); S.I. 2020/45, reg. 2

661 Taxable social security income U.K.

(1) This section applies in relation to each of the following taxable benefits listed in Table A—

• bereavement allowance,

• carer’s allowance,

• [F20 carer's allowance supplement,]

• [F21 carer support payment,]

• [F22 contributory employment and support allowance,]

• incapacity benefit, F23 ...

• income support.

• [F24 welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and

• welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.]

(2) The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.

Textual Amendments

F20 Words in s. 661(1) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(4)

F21 Words in s. 661(1) inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(4)

F22 Words in s. 661 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(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.

F23 Word in s. 661(1) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 6(a)

F24 Words in s. 661(1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 6(b)

662 Person liable for tax U.K.

The person liable for any tax charged under this Part on a taxable benefit listed in Table A is the person receiving or entitled to the benefit.