PART 2 Income for the purposes of tax credits
CHAPTER 5 Social Security Income
Social security income7
1
The claimant’s social security income is the total amount payable—
a
F13b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
by the Secretary of State in respect of the non-payment of a payment which ought to have been made under a provision mentioned in sub-paragraph (a); and
d
by way of an ex gratia payment made by the Secretary of State, or in Northern Ireland by the Department for Social Development, in connection with a benefit, pension or allowance under the Contributions and Benefits Act.
This is subject to the following provisions of this regulation.
2
Pensions under the Contributions and Benefits Act which are pension income by virtue of regulation 5(1)(a) are not social security income.
3
In calculating the claimant’s social security income the payments in Table 3 shall be disregarded.
1.An attendance allowance under section 64 of the Contributions and Benefits Act M4. |
2.A back to work bonus under section 26 of the Jobseekers Act 1995 M5. |
3.A bereavement payment under section 36 of the Contributions and Benefits Act M6. |
4.Child benefit under Part 2 of the Act. |
5.A Christmas bonus under section 148 of the Contributions and Benefits Act. |
6.Council tax benefit under section 131 of the Contributions and Benefits Act M7. |
7.A disability living allowance under section 71 of the Contributions and Benefits Act. |
8.Disabled person’s tax credit under section 129 of the Contributions and Benefits Act M8. |
9.Any discretionary housing payment pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 M9. |
10.An ex-gratia payment by the Secretary of State or, in Northern Ireland, the Department for Social Development, to a person over pensionable age by way of supplement to incapacity benefit. |
11.A guardian’s allowance under section 77 of the Contributions and Benefits Act. |
12.Housing benefit under section 130 of the Contributions and Benefits Act. |
13.Income support under section 124 of the Contributions and Benefits Act M10, unless it is chargeable to tax under F10section 665 of ITEPA. |
14.Incapacity benefit which is— (a)short term incapacity benefit payable at the lower rate; or (b)payable to a person who had received invalidity benefit before 13th April 1995 if the period of incapacity for work is treated, by virtue of regulation 2 of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995 M11 (days to be treated as days of incapacity for work) as having begun before that date. |
15.Industrial injuries benefit F12(except industrial death benefit) under section 94 of the Contributions and Benefits Act. |
16.A contribution-based jobseeker’s allowance under the Jobseekers Act 1995, to the extent that it exceeds the maximum contained in F4section 674 of ITEPA. |
17.An income-based jobseeker’s allowance under the Jobseekers Act 1995. |
18.A maternity allowance under section 35 of the Contributions and Benefits Act M12. |
19.A severe disablement allowance under section 68 or 69 of the Contributions and Benefits Act M13. |
20.A social fund payment under Part 8 of the Contributions and Benefits Act. |
F820A. Statutory adoption pay under Part 12ZB of the Contributions and Benefits Act. |
21.Statutory maternity pay under Part 12 of the Contributions and Benefits Act M14. |
F621A. F1Ordinary statutory paternity pay and additional statutory paternity pay under Part 12ZA of the Contributions and Benefits Act. |
22.Statutory sick pay under Part 11 of the Contributions and Benefits Act. |
23.Working families’ tax credit under section 128 of the Contributions and Benefits Act M15. |
24.A payment by way of compensation for the non-payment of, or in respect of loss of entitlement (whether wholly or partly) of, income support, jobseeker’s allowance, F2or housing benefit . |
25.A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996 M16. |
F1426.An income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007. |
F927. A payment by way of health in pregnancy grant made pursuant to Part 8A of the Contributions and Benefits Act. |
4
If an increase in respect of a child dependant is payable with an allowance, benefit, pension or other payment (“the main payment”) listed in Table 3, the increase shall also be wholly disregarded in calculating the income of the recipient of the main payment.
F115
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35A
From the amount of social security income, calculated in accordance with the preceding provisions of this regulation, there shall be deducted any amount deductible for income tax purposes in computing social security income (as defined in ITEPA) under section 713 of ITEPA.
6
A reference in this regulation to an enactment applying only in Great Britain includes a reference to a corresponding enactment applying in Northern Ireland.