Part 10Social security income
C4C1Chapter 5UK social security benefits wholly exempt from income tax
Pt. 10 Ch. 5 modified (with effect in accordance with reg. 4(3) of the amending S.I.) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 4
C2C5677UK social security benefits wholly exempt from tax: Table B
C31
No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
Social security benefit | Payable under | |
|---|---|---|
F18Adult Disability Payment | SS(S)A 2018 | Sections 24 and 31 |
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 | F6... F10... | F6... F10... |
F12Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30 |
F21Best 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 |
F23Disability 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 |
F21Discretionary housing payment | SS(S)A 2018 | Section 88 |
F21Discretionary support award | DSR(NI) 2016 | Regulation 2 |
F21Flexible support fund payment | ETA 1973 | Section 2 |
F21Funeral expense assistance | SS(S)A 2018 | Sections 24 and 35 |
Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
F24Health 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 |
F17Income-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 |
F23Job start | ETA 1973 | Section 2 |
F25Payments 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 | |
F8Payments 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 | |
F21Payment 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 |
F22Personal independence payment | WRA 2012 | Section 77 |
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012 | ||
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 |
SS(S)A 2018F26 | Section 36 | |
F16State 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 |
F11Universal credit | WRA 2012 | Part 1 |
Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012 | ||
F20Welfare 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 |
SS(S)A 2018 | Section 30 | |
Working tax credit | TCA 2002 | Part 1 |
F21Young carer grant | SS(S)A 2018 | Sections 24 and 28 |
Social security benefit | Payable under regulations made under | |
|---|---|---|
F13. . . | F13... F13... | F13. . . |
F1Discretionary housing payment | CSPSSA 2000 | Section 69 |
F15Payments made under the Best Start Foods scheme | SSA 1988 | Section 13 |
F7Payments 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 |
F4Payments 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 |
F1Payment under a council tax reduction scheme: Wales | LGFA 1992 | Section 13A(4) |
F14Scottish 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.
Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)