(1)This is Table A—
| Social security benefit | Payable under | |
|---|---|---|
| F1. . . | F1. . . | F1. . . |
| F1. . . | ||
| Bereavement allowance | F2. . . | 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]] |
| [F6Carer support payment | CA(CSP)(S)R 2023 | Regulation 3] |
| [F7[F8Employment 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 | |
| [F9[F10Statutory] 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 | |
| [F11Statutory 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] |
| [F12Statutory parental bereavement pay | SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992 | Section 171ZZ6] |
| F13. . . | F13. . . | F13. . . |
| Statutory sick pay | SSCBA 1992 | Section 151 |
SSCB(NI)A 1992 | Section 147. | |
| [F14Welfare supplementary payment payable pursuant to the loss of carer’s allowance | WSP(LCP)R(NI) 2016 | Regulation 4 |
| Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowance | WSPR(NI) 2016 | Regulation 7 |
| Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support | WSP(LCP)R(NI) 2016 | Regulation 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) 2016 | Regulation 4, 5 or 6 | |
| Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) |
| WSP(LDRP)R(NI) 2016 | Regulation 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—
F17... statutory paternity pay;
statutory adoption pay;
statutory maternity pay;]
[F18statutory shared parental pay;]
[F19statutory parental bereavement pay;]
statutory sick pay.
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(1) Table A inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(3)
F7Words 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 substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(3)
F9Words 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)
F10Words 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)
F11Words in s. 660(1) Table A inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(4); S.I. 2014/1640, art. 5(2)(z)
F12Words in s. 660(1) Table A inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(2); S.I. 2020/45, reg. 2
F13Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)
F14Words 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
F15Words in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(a); S.I. 2014/1640, art. 7(jj) (with art. 16)
F16Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)
F17Word in s. 660(2) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(b); S.I. 2014/1640, art. 7(jj) (with art. 16)
F18Words in s. 660(2) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(c); S.I. 2014/1640, art. 5(2)(z)
F19Words in s. 660(2) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(3); S.I. 2020/45, reg. 2