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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 677
Version Superseded: 01/04/2017
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- 06/04/2003- Amendment
- 22/07/2004- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Section 677 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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677UK social security benefits wholly exempt from tax: Table BU.K.
This section has no associated Explanatory Notes
(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 |
| [F1Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30] |
| 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 |
| [F2Health 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 |
| [F3In-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] |
| [F4Income-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 |
| [F3Return 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 |
| [F6State 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 |
| [F7Universal 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 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) inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(2)
F2Words in s. 677(1) Table B Pt. 1 inserted (1.1.2009) by Health and Social Care Act 2008 (c. 14), ss. 138(4), 170(3)(4); S.I. 2008/3137, art. 2
F3Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 46(3) of the amending Act) by Finance Act 2008 (c. 9), s. 46(1)
F4Words in s. 677(1) Table B Pt. 1 inserted (18.3.2008 for specified purposes) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(5); S.I. 2008/787, art. 2(1), Sch.
F5Words in s. 677(1) Table B Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 49; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2
F6Words in s. 677(1) Table B Pt. 1 substituted (1.4.2014) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 3
F7Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2013 (c. 29), s. 13(1)
F8Words 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)
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