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 | F4... F5... | F4... F5... |
F7Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30 |
F13Best start grant | SS(S)A 2018 | Sections 24 and 32 |
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 |
F13Discretionary housing payment | SS(S)A 2018 | Section 88 |
F13Discretionary support award | DSR(NI) 2016 | Regulation 2 |
F13Funeral expense assistance | SS(S)A 2018 | Sections 24 and 35 |
F13Flexible support fund payment | ETA 1973 | Section 2 |
Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
F15Health 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 |
F10Income-related employment and support allowance | WRA 2007 Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007 | Section 1(2)(b) |
Industrial injuries benefit (apart from industrial death benefit) | SSCBA 1992 SSCB(NI)A 1992 | Section 94 Section 94 |
F13Payment under a council tax reduction scheme: England | LGFA 1992 | Section 13A(2) |
Pensioner’s Christmas bonus | SSCBA 1992 SSCB(NI)A 1992 | Section 148 Section 144 |
F14Personal independence payment | WRA 2012 Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012 | Section 77 |
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 |
F9State maternity allowance | SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992 | Section 35 or 35B |
State pension credit | SPCA 2002 SPCA(NI) 2002 | Section 1 Section 1 |
F6Universal credit | WRA 2012 Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012 | Part 1 |
F12Welfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit | HB(WSP)R(NI) 2017 WSPR(NI) 2016 | Regulation 2 Regulation 4 |
Welfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance | WSP(LCP)R(NI) 2016 SP(LDRP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b)) Regulation 20, 21 or 22 |
Welfare supplementary payment payable pursuant to the loss of disability living allowance | WSP(LDLA)R(NI) 2016 | Regulation 4, 8, 13 or 14 |
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit | WSP(LCP)R(NI) 2016 | Regulation 16 |
Welfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit | WSP(LDRP)R(NI) 2016 | Regulation 27 or 28 |
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit | WSP(LDRP)R(NI) 2016 | Regulation 33 or 34 |
Working tax credit | TCA 2002 | Part 1 |
F13Young carer grant | SS(S)A 2018 | Sections 24 and 28 |
Social security benefit | Payable under regulations made under | |
|---|---|---|
F8. . . | F8... F8... | F8. . . |
F1Discretionary housing payment | CSPSSA 2000 | Section 69 |
F1Payment under a council tax reduction scheme: Wales | LGFA 1992 | Section 13A(4) |
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.