Part 10Social security income
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.
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 |
Back to work bonus | JSA 1995 JS(NI)O 1995 | Section 26 Article 28 |
Bereavement payment | F4... F5... | F4... F5... |
F6Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30 |
F7Best 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 |
F8Disability 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 |
F7Discretionary housing payment | SS(S)A 2018 | Section 88 |
F7Discretionary support award | DSR(NI) 2016 | Regulation 2 |
F7Flexible support fund payment | ETA 1973 | Section 2 |
F7Funeral expense assistance | SS(S)A 2018 | Sections 24 and 35 |
Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
F9Health 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 |
F10In-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 |
F11Income-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 |
F8Job start | ETA 1973 | Section 2 |
F12Payments 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 | |
F13Payments 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 | |
F7Payment under a council tax reduction scheme: England | LGFA 1992 | Section 13A(2) |
F14Pension 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 |
F15Personal independence payment | WRA 2012 | Section 77 |
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012 | ||
F10Return to work credit | ETA 1973 ETA(NI) 1950 | Section 2 Section 1 |
F16Scottish 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 |
SS(S)A 2018F19 | Section 36 | |
F20State 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 |
F21Universal credit | WRA 2012 | Part 1 |
Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012 | ||
F22Welfare 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 |
F7Young carer grant | SS(S)A 2018 | Sections 24 and 28 |
Social security benefit | Payable under regulations made under | |
---|---|---|
F25. . . | F25... F25... | F25. . . |
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.