Version Superseded: 19/11/2023
Point in time view as at 02/12/2019. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 658 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The amount of social security income which is charged to tax under this Part for a particular tax year is as follows.
(2)In relation to a taxable benefit, the amount charged to tax is the net taxable social security income for the tax year.
(3)The net taxable social security income for a taxable benefit for a tax year is given by the formula—
where—
TSSI means the amount of taxable social security income for that benefit for that year (see subsections (4) to (7)), and
PGD means the amount of the deduction (if any) allowed from the benefit under Part 12 (payroll giving).
(4)In relation to bereavement allowance, carer’s allowance, [F1carer's allowance supplement,] [F2contributory employment and support allowance,] incapacity benefit [F3income support, welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance and welfare supplementary payments payable pursuant to the loss of, or a reduction in the amount payable of, income support] (which are listed in Table A), the amount of taxable social security income is determined in accordance with section 661.
(5)In relation to any other benefit listed in Table A, the amount of taxable social security income is the amount of the benefit that falls to be charged to tax.
(6)In relation to foreign benefits to which section 678 applies, the amount of taxable social security income is determined in accordance with section 679.
(7)In determining for the purposes of this Act the amount of taxable social security income, any exempt income is to be excluded.
Textual Amendments
F1Words in s. 658(4) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(3)
F2Words in s. 658(4) inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(2); S.I. 2008/787, art. 2(1)(4)(f), Sch.
F3Words in s. 658(4) substituted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 4
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