Part 10Social security income
Chapter 3Taxable UK social security benefits
660Taxable benefits: UK benefits – Table A
1
This is Table A—
Social security benefit | Payable under | |
|---|---|---|
F9. . . | F9. . . | F9. . . |
Bereavement allowance | SSCBA 1992 | Section 39B |
SSCB(NI)A 1992 | Section 39B | |
Carer’s allowance | SSCBA 1992 | Section 70 |
SSCB(NI)A 1992 | Section 70 | |
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 | |
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 | |
F7Statutory 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 |
F5. . . | F5. . . | F5. . . |
Statutory sick pay | SSCBA 1992 | Section 151 |
SSCB(NI)A 1992 | 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—
661Taxable social security income
1
This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
F2contributory employment and support allowance,
incapacity benefit, and
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.
662Person liable for tax
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.