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.