Part 10Social security income
C1Chapter 4Taxable UK social security benefits: exemptions
Incapacity benefit
663Long-term incapacity benefit: previous entitlement to invalidity benefit
1
No liability to income tax arises on long-term incapacity benefit if—
a
a person is entitled to the benefit for a day of incapacity for work which falls in a period of incapacity for work which is treated for the purposes of that benefit as having begun before 13th April 1995, and
b
the part of that period which is treated as having fallen before that date includes a day for which that person was entitled to invalidity benefit.
2
In this section—
“invalidity benefit” means invalidity benefit under—
- a
Part 2 of SSCBA 1992, or
- b
Part 2 of SSCB(NI)A 1992;
- a
“long-term incapacity benefit” means incapacity benefit payable under—
- a
section 30A(5), 40 or 41 of SSCBA 1992, or
- b
section 30A(5), 40 or 41 of SSCB(NI)A 1992.
- a
664Short-term incapacity benefit not payable at the higher rate
1
No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.
2
In this section—
a
“short-term incapacity benefit” means incapacity benefit payable under—
i
section 30A(1) of SSCBA 1992, or
ii
section 30A(1) of SSCB(NI)A 1992;
b
the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—
i
section 30B of SSCBA 1992, or
ii
section 30B of SSCB(NI)A 1992.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)