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 |
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 |
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.