Part 10U.K.Social security income

Chapter 3U.K.Taxable UK social security benefits

660Taxable benefits: UK benefits – Table AU.K.

(1)This is Table A—

TABLE A
TAXABLE UK BENEFITS
Social security benefitPayable under
Bereavement allowance

SSCBA 1992

SSCB(NI)A 1992

Section 39B

Section 39B

Carer’s allowance

SSCBA 1992

SSCB(NI)A 1992

Section 70

Section 70

[F1Contributory employment and support allowance

WRA 2007

Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007

Section 1(2)(a)]

Incapacity benefit

SSCBA 1992

SSCB(NI)A 1992

Section 30A(1) or (5), 40 or 41

Section 30A(1) or (5), 40 or 41

Income support

SSCBA 1992

SSCB(NI)A 1992

Section 124

Section 123

Jobseeker’s allowance

JSA 1995

JS(NI)O 1995

Section 1

Article 3

Statutory adoption pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992

Section 171ZL

Statutory maternity pay

SSCBA 1992

SSCB(NI)A 1992

Section 164

Section 160

Statutory paternity pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZA or section 171ZB of SSCBA 1992

Section 171ZA or 171ZB

Statutory sick pay

SSCBA 1992

SSCB(NI)A 1992

Section 151

Section 147.

(2)A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—

  • statutory adoption pay;

  • statutory maternity pay;

  • statutory paternity pay;

  • statutory sick pay.

Textual Amendments

F1Words in s. 660 Table A 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(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)