Part 10Social security income
Chapter 5UK social security benefits wholly exempt from income tax
677UK social security benefits wholly exempt from tax: Table B
1
No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
Social security benefit | Payable under | |
|---|---|---|
Attendance allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 64 Section 64 |
Back to work bonus | JSA 1995 JS(NI)O 1995 | Section 26 Article 28 |
Bereavement payment | SSCBA 1992 SSCB(NI)A 1992 | Section 36 Section 36 |
Child benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 141 Section 137 |
Child’s special allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 56 Section 56 |
Child tax credit | TCA 2002 | Part 1 |
Council tax benefit | SSCBA 1992 | Section 131 |
Disability living allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 71 Section 71 |
Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
Housing benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 130 Section 129 |
Industrial injuries benefit (apart from industrial death benefit) | SSCBA 1992 SSCB(NI)A 1992 | Section 94 Section 94 |
Pensioner’s Christmas bonus | SSCBA 1992 SSCB(NI)A 1992 | Section 148 Section 144 |
Payments out of the social fund | SSCBA 1992 SSCB(NI)A 1992 | Section 138 Section 134 |
Severe disablement allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 68 Section 68 |
State maternity allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 35 Section 35 |
State pension credit | SPCA 2002 SPCA(NI) 2002 | Section 1 Section 1 |
Working tax credit | TCA 2002 | Part 1 |
Social security benefit | Payable under regulations made under | |
|---|---|---|
Compensation payments where child support reduced because of a change in legislation | CSA 1995 CS(NI)O 1995 | Section 24 Article 17 |
Payments to reduce under-occupation by housing benefit claimants | WRPA 1999 WRP(NI)O 1999 | Section 79 Article 70 |
2
Industrial death benefit is charged to tax under Part 9 (see section 577).
3
In this section “industrial death benefit” means any benefit payable under—
a
section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or
b
section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.