(1)No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
| Social security benefit | Payable under | |
|---|---|---|
| Attendance allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 64 Section 64 |
| Back to work bonus | JSA 1995 JS(NI)O 1995 | Section 26 Article 28 |
| Bereavement payment | SSCBA 1992 SSCB(NI)A 1992 | Section 36 Section 36 |
| Child benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 141 Section 137 |
| Child’s special allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 56 Section 56 |
| Child tax credit | TCA 2002 | Part 1 |
| Council tax benefit | SSCBA 1992 | Section 131 |
| Disability living allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 71 Section 71 |
| Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
| [F1Health in pregnancy grant | SSCBA 1992 SSCB(NI)A 1992 | Section 140A Section 136A] |
| Housing benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 130 Section 129 |
| [F2In-work credit | ETA 1973 ETA(NI) 1950 | Section 2 Section 1 |
| In-work emergency discretion fund payment | ETA 1973 | Section 2 |
| In-work emergency fund payment | ETA(NI) 1950 | Section 1] |
| [F3Income-related employment and support allowance | WRA 2007 | Section 1(2)(b) |
| Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007] | ||
| Industrial injuries benefit (apart from industrial death benefit) | SSCBA 1992 SSCB(NI)A 1992 | Section 94 Section 94 |
| Pensioner’s Christmas bonus | SSCBA 1992 SSCB(NI)A 1992 | Section 148 Section 144 |
| [F4Personal independence payment | WRA 2012 | Section 77 |
| Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012] | ||
| Payments out of the social fund | SSCBA 1992 SSCB(NI)A 1992 | Section 138 Section 134 |
| [F2Return to work credit | ETA 1973 ETA(NI) 1950 | Section 2 Section 1] |
| Severe disablement allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 68 Section 68 |
| [F5State maternity allowance | SSCBA 1992 | Section 35 or 35B |
| Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992] | ||
| State pension credit | SPCA 2002 SPCA(NI) 2002 | Section 1 Section 1 |
| [F6Universal credit | WRA 2012 | Part 1 |
| Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012] | ||
| Working tax credit | TCA 2002 | Part 1 |
(2)Industrial death benefit is charged to tax under Part 9 (see section 577).
(3)In this section “industrial death benefit” means any benefit payable under—
(a)section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or
(b)section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.
Textual Amendments
F1Words in s. 677(1) Table B Pt. 1 inserted (1.1.2009) by Health and Social Care Act 2008 (c. 14), ss. 138(4), 170(3)(4); S.I. 2008/3137, art. 2
F2Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(1)
F3Words in s. 677(1) Table B Pt. 1 inserted (18.3.2008 for specified purposes) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(5); S.I. 2008/787, art. 2(1), Sch.
F4Words in s. 677(1) Table B Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 49; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2
F5Words in s. 677(1) Table B Pt. 1 substituted (1.4.2014) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 3
F6Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2013 (c. 29), s. 13(1)
F7Words in s. 677(1) Table B Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(5), Sch. 42 Pt. 2(12)