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

Part 10Social security income etc

Chapter 5UK social security benefits wholly exempt from income tax

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 F1AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS F2etc

Social security benefit	Payable under
F3Adult Disability Payment	SS(S)A 2018	Sections 24 and 31
Attendance allowance	SSCBA 1992 SSCB(NI)A 1992	Section 64 Section 64
F4. . .	F4. . .	F4. . .
F4. . .	F5... F6...	F5... F6...
F7Bereavement support payment	PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014	Section 30
F8Best start grant	SS(S)A 2018	Sections 24 and 32
Child benefit	SSCBA 1992 SSCB(NI)A 1992	Section 141 Section 137
F4. . .	F4. . .	F4. . .
Child tax credit	TCA 2002	Part 1
F4. . .	F4. . .	F4. . .
F9Disability 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
F8Discretionary housing payment	SS(S)A 2018	Section 88
F8Discretionary support award	DSR(NI) 2016	Regulation 2
F8Flexible support fund payment	ETA 1973	Section 2
F8Funeral expense assistance	SS(S)A 2018	Sections 24 and 35
Guardian’s allowance	SSCBA 1992 SSCB(NI)A 1992	Section 77 Section 77
F4. . .	F4. . .	F4. . .
Housing benefit	SSCBA 1992 SSCB(NI)A 1992	Section 130 Section 129
F4. . .	F4. . .	F4. . .
F4. . .	F4. . .	F4. . .
In-work emergency fund payment	ETA(NI) 1950	Section 1
F10Income-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
F9Job start	ETA 1973	Section 2
F11Payments made under the Parental Transitions Support scheme	LGSA 2003	Section 20
Payments out of the social fund	SSCB(NI)A 1992	Section 138
	SSCBA 1992	Section 134
F12Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under section 53(2) of the Education (Scotland) Act 1980 , Article 58 of the Education and Libraries (Northern Ireland) Order 1986 , section 512(3) of the Education Act 1996 or Article 15(2) of the Further Education (Northern Ireland) Order 1997	SW(S)A 1968	Section 12
	C(S)A 1995	Section 22
	LGSA 2003	Section 20
	GOWA 2006	Section 60
	FPA(NI) 2009	Section 4
	LGE(W)A 2021	Section 24
F8Payment under a council tax reduction scheme: England	LGFA 1992	Section 13A(2)
F13Pension Age Disability Payment	SS(S)A 2018	Sections 24 and 31
Pensioner’s Christmas bonus	SSCBA 1992 SSCB(NI)A 1992	Section 148 Section 144
F14Personal independence payment	WRA 2012	Section 77
	Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012
F4. . .	F4. . .	F4. . .
F15Scottish Adult Disability Living Allowance	SS(S)A 2018	Sections 24 and 31
Severe disablement allowance	SSCBA 1992 SSCB(NI)A 1992	Section 68 Section 68
F16Short-term assistanceF17	SS(S)A 2018F18	Section 36
F19State 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
F20Universal credit	WRA 2012	Part 1
	Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012
F21Welfare 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
F22Winter heating assistanceF23	SS(S)A 2018	Section 30
Working tax credit	TCA 2002	Part 1
F8Young 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
F24. . .	F24. . .	F24. . .
F25Carer's Additional Person Payment	CA(CSP)(S)R 2023	Regulation 14B
F26Discretionary housing payment	CSPSSA 2000	Section 69
F27Payments made under the Best Start Foods scheme	SSA 1988	Section 13


F28Payments made under the Healthy Start scheme	SSA 1988	Section 13
Payments to reduce under-occupation by housing benefit claimants	WRPA 1999 WRP(NI)O 1999	Section 79 Article 70
F29Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under Article 58 of the Education and Libraries (Northern Ireland) Order 1986 or Article 15(2) of the Further Education (Northern Ireland) Order 1997	FAA(NI) 2009	Section 2




F26Payment under a council tax reduction scheme: Wales	LGFA 1992	Section 13A(4)



F30Scottish 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.