Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 10 U.K. Social security income

Chapter 4 U.K. Taxable UK social security benefits: exemptions

Income support U.K.

667 Amounts in excess of taxable maximum U.K.

(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.