PART 8SOCIAL SECURITY BENEFITS
CHAPTER 3INCAPACITY BENEFIT
Interpretation of Chapter 3173
In this Chapter—
“award” means an award of incapacity benefit;
“claim” means a claim for incapacity benefit;
“claimant” means a person who has made a claim;
“Department” means the Department for Work and Pensions or, in Northern Ireland, the Department for Social Development;
“incapacity benefit” means short-term incapacity benefit or long-term incapacity benefit payable under—
“single-income claimant” means a claimant who, for a tax year—
- a
is not entitled to receive any relevant payments in addition to the payments of taxable incapacity benefit, or
- b
is so entitled but has failed to provide any details relating to those payments when making the claim,
and who is not a self-employed earner as defined by section 2 of the Social Security Contributions and Benefits Act 1992 or, in Northern Ireland, section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
- a
“taxable incapacity benefit” means any amount of incapacity benefit which is chargeable to income tax under Chapter 2 of Part 10 of ITEPA (tax on social security income).