Part 10Social security income
Chapter 4Taxable UK social security benefits: exemptions
Income support F2and relevant welfare supplementary payments
665F3Exempt unless payable to a person involved in a trade dispute
1
No liability to income tax arises on income support unless—
a
the income support is payable to one member of a F4... couple (“the claimant”), and
b
section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.
2
In this section F5“couple” has the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.
F13
No liability to income tax arises on a relevant welfare supplementary payment unless the whole or part of the payment relates to a period in which the claimant was prevented from being entitled to jobseeker’s allowance by–
a
section 14 of the Jobseekers Act 1995 (trade disputes), or
b
Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes)
or would have been so prevented if otherwise entitled to that benefit.
4
Where part of a relevant welfare supplementary payment relates to such a period no liability to income tax arises on the part that does not relate to such a period.
Words in s. 665 cross-heading 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, 7