Part 10Social security income

Chapter 3Taxable UK social security benefits

660Taxable benefits: UK benefits – Table A

(1)

This is Table A—

TABLE ATAXABLE UK BENEFITS

Social security benefit

Payable under

F1Additional statutory paternity pay

SSCBA

Section 171ZEA or 171ZEB

Any provision made for Northern Ireland which corresponds to section 171ZEA or 171ZEB of SSCBA 1992.

Bereavement allowance

SSCBA 1992

Section 39B

SSCB(NI)A 1992

Section 39B

Carer’s allowance

SSCBA 1992

Section 70

SSCB(NI)A 1992

Section 70

F2Contributory employment and support allowance

WRA 2007

Section 1(2)(a)

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

Incapacity benefit

SSCBA 1992

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

SSCB(NI)A 1992

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

Income support

SSCBA 1992

Section 124

SSCB(NI)A 1992

Section 123

Jobseeker’s allowance

JSA 1995

Section 1

JS(NI)O 1995

Article 3

F3Ordinary statutory paternity pay

SSCBA 1992

Section 171ZA or 171ZB

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

Statutory adoption pay

SSCBA 1992

Section 171ZL

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

Statutory maternity pay

SSCBA 1992

Section 164

SSCB(NI)A 1992

Section 160

F4. . .

F4. . .

F4. . .

Statutory sick pay

SSCBA 1992

Section 151

SSCB(NI)A 1992

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—

  • F5additional statutory paternity pay;

  • ordinary statutory paternity pay;

  • statutory adoption pay;

  • statutory maternity pay;

  • statutory sick pay.