Part 10Social security income

Chapter 4Taxable UK social security benefits: exemptions

Income support

667Amounts in excess of taxable maximum

1

If the amount of income support paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.

2

The claimant’s taxable maximum for a period is determined under section 668.