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.

TABLE B—PART 1BENEFITS 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

F4Health in pregnancy grant

SSCBA 1992

SSCB(NI)A 1992

Section 140A

Section 136A

Housing benefit

SSCBA 1992

SSCB(NI)A 1992

Section 130

Section 129

F2In-work credit

ETA 1973

ETA(NI) 1950

Section 2

Section 1

In-work emergency discretion fund payment

ETA 1973

Section 2

In-work emergency fund payment

ETA(NI) 1950

Section 1

F3Income-related employment and support allowance

WRA 2007

Section 1(2)(b)

Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007

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

F5Personal independence payment

WRA 2012

Section 77

Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012

Payments out of the social fund

SSCBA 1992

SSCB(NI)A 1992

Section 138

Section 134

F2Return to work credit

ETA 1973

ETA(NI) 1950

Section 2

Section 1

Severe disablement allowance

SSCBA 1992

SSCB(NI)A 1992

Section 68

Section 68

F7State maternity allowance

SSCBA 1992

Section 35 or 35B

Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992

State pension credit

SPCA 2002

SPCA(NI) 2002

Section 1

Section 1

F6Universal credit

WRA 2012

Part 1

Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012

Working tax credit

TCA 2002

Part 1

TABLE B — PART 2BENEFITS PAYABLE UNDER REGULATIONS

Social security benefit

Payable under regulations made under

F1. . .

F1...

F1...

F1. . .

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.