http://www.legislation.gov.uk/id/ukpga/2003/1/part/10

Part 10Social security income

C1Chapter 5UK social security benefits wholly exempt from income tax

Annotations:

Modifications etc. (not altering text)

Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

677UK social security benefits wholly exempt from tax: Table B

1

No liability to income tax arises on the United Kingdom social security benefits listed in Table B.

TABLE B—PART 1BENEFITS PAYABLE UNDER PRIMARY LEGISLATION F9AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTSF14etc

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	F11... F12...	F11... F12...
F8Bereavement support payment	PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014	Section 30
F13Best start grant	SS(S)A 2018	Sections 24 and 32
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
F16Disability assistance for children and young people	SS(S)A 2018	Sections 24 and 31
Disability living allowance	SSCBA 1992 SSCB(NI)A 1992	Section 71 Section 71
F13Discretionary housing payment	SS(S)A 2018	Section 88
F13Discretionary support award	DSR(NI) 2016	Regulation 2
F13Funeral expense assistance	SS(S)A 2018	Sections 24 and 35
F13Flexible support fund payment	ETA 1973	Section 2
Guardian’s allowance	SSCBA 1992 SSCB(NI)A 1992	Section 77 Section 77
F4Health 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
F16Job start	ETA 1973	Section 2
F13Payment under a council tax reduction scheme: England	LGFA 1992	Section 13A(2)
Pensioner’s Christmas bonus	SSCBA 1992 SSCB(NI)A 1992	Section 148 Section 144
F5Personal 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
F7State 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
F10Welfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit	HB(WSP)R(NI) 2017	Regulation 2
	WSPR(NI) 2016	Regulation 4
Welfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance	WSP(LCP)R(NI) 2016	Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b))
	SP(LDRP)R(NI) 2016	Regulation 20, 21 or 22
Welfare supplementary payment payable pursuant to the loss of disability living allowance	WSP(LDLA)R(NI) 2016	Regulation 4, 8, 13 or 14
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit	WSP(LCP)R(NI) 2016	Regulation 16
Welfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit	WSP(LDRP)R(NI) 2016	Regulation 27 or 28
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit	WSP(LDRP)R(NI) 2016	Regulation 33 or 34
Working tax credit	TCA 2002	Part 1
F13Young carer grant	SS(S)A 2018	Sections 24 and 28

TABLE B — PART 2BENEFITS PAYABLE UNDER REGULATIONS

Social security benefit	Payable under regulations made under
F1. . .	F1... F1...	F1. . .
F15Discretionary housing payment	CSPSSA 2000	Section 69
F15Payment under a council tax reduction scheme: Wales	LGFA 1992	Section 13A(4)
Payments to reduce under-occupation by housing benefit claimants	WRPA 1999 WRP(NI)O 1999	Section 79 Article 70
F17Scottish child payment	SS(S)A 2018	Section 79

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.