677UK social security benefits wholly exempt from tax: Table BU.K.
(1)No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
TABLE B—PART 1
BENEFITS PAYABLE UNDER PRIMARY LEGISLATION
| 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 |
TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
(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.
Textual Amendments
F1Words in s. 677(1) Table B Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(5), Sch. 42 Pt. 2(12)