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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
F1. . .F1. . .F1. . .
F1. . .
Bereavement allowanceF2. . .F2. . .
F3. . .F3. . .
Carer’s allowance

SSCBA 1992

Section 70

SSCB(NI)A 1992

Section 70

[F4Carer's allowance supplement SS(S)A 2018[F5Section 81]]
[F6[F7Employment 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

[F8[F9Statutory] paternity pay SSCBA 1992Section 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

[F10Statutory shared parental pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992

Section 171ZU or 171ZV]
F11. . .F11. . .F11. . .
Statutory sick pay

SSCBA 1992

Section 151

SSCB(NI)A 1992

Section 147.

[F12Welfare supplementary payment payable pursuant to the loss of carer’s allowance WSP(LCP)R(NI) 2016Regulation 4
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowanceWSPR(NI) 2016Regulation 7
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income supportWSP(LCP)R(NI) 2016Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12
WSP(LDRP)R(NI) 2016Regulation 4, 5 or 6
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowanceWSP(LCP)R(NI) 2016Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))
WSP(LDRP)R(NI) 2016Regulation 11, 12, 13, 14 or 15]

(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—

Textual Amendments

F1Words in s. 660(1) Table A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(2); S.I. 2014/1640, art. 7(jj) (with art. 16)

F2Words in s. 660(1) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 47; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F3Words in s. 660(1) omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 46; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F4Words in s. 660 Table A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(2)

F5Words in s. 660 Table A substituted (with retrospective effect to 12.2.2019) by Finance Act 2024 (c. 3), s. 18

F6Words 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)

F8Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)

F9Words in s. 660(1) Table A substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(3); S.I. 2014/1640, art. 7(jj) (with art. 16)

F12Words in s. 660(1) Table A inserted (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, 5