Part 10Social security income

Chapter 4Taxable UK social security benefits: exemptions

Incapacity benefit

664Short-term incapacity benefit not payable at the higher rate

1

No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.

2

In this section—

a

short-term incapacity benefit” means incapacity benefit payable under—

i

section 30A(1) of SSCBA 1992, or

ii

section 30A(1) of SSCB(NI)A 1992;

b

the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—

i

section 30B of SSCBA 1992, or

ii

section 30B of SSCB(NI)A 1992.