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 [F1AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS] [F2etc]
| 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 | F3... F4... | F3... F4... |
| [F5Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30] |
| [F6Best 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 |
| [F6Discretionary housing payment | SS(S)A 2018 | Section 88] |
| [F6Discretionary support award | DSR(NI) 2016 | Regulation 2] |
| [F6Funeral expense assistance | SS(S)A 2018 | Sections 24 and 35] |
| [F6Flexible support fund payment | ETA 1973 | Section 2] |
| Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77 |
| [F7Health 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 |
| [F8In-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] |
| [F9Income-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 |
| [F6Payment 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 |
| [F10Personal 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 |
| [F8Return 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 |
| [F11State 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 |
| [F12Universal credit | WRA 2012 Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012 | Part 1] |
| [F13Welfare 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 |
| [F6Young carer grant | SS(S)A 2018 | Sections 24 and 28] |
TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
| Social security benefit | Payable under regulations made under | |
|---|---|---|
| F14. . . | F14... F14... | F14. . . |
| [F15Discretionary housing payment | CSPSSA 2000 | Section 69] |
| [F15Payment 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.
Textual Amendments
F1Words in s. 677(1) inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 15(a)
F2Word in s. 677(1) Table B Pt. 1 heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(6)
F3Words in s. 677(1) Table B Pt. 1 omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 48; S.I. 2017/297, art. 3(2) (with arts. 4, 5)
F4Words in s. 677(1) Table B Pt. 1 omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 47; S.R. 2017/44, art. 2(2) (with arts. 3, 4)
F5Words 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)
F6Words in s. 677(1) Table B Pt. 1 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(5)
F7Words 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
F8Words 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)
F9Words 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.
F10Words 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
F11Words 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
F12Words 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)
F13Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 15(b)
F14Words 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)
F15Words in s. 677(1) Table B Pt. 2 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(7)