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Income Tax (Earnings and Pensions) Act 2003

Status:

This is the original version (as it was originally enacted).

677UK social security benefits wholly exempt from tax: Table B

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 benefitPayable 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

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 creditTCA 2002Part 1
Council tax benefitSSCBA 1992Section 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

Housing benefit

SSCBA 1992

SSCB(NI)A 1992

Section 130

Section 129

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

Payments out of the social fund

SSCBA 1992

SSCB(NI)A 1992

Section 138

Section 134

Severe disablement allowance

SSCBA 1992

SSCB(NI)A 1992

Section 68

Section 68

State maternity allowance

SSCBA 1992

SSCB(NI)A 1992

Section 35

Section 35

State pension credit

SPCA 2002

SPCA(NI) 2002

Section 1

Section 1

Working tax creditTCA 2002Part 1
TABLE B — PART 2
BENEFITS PAYABLE UNDER REGULATIONS
Social security benefitPayable under regulations made under
Compensation payments where child support reduced because of a change in legislation

CSA 1995

CS(NI)O 1995

Section 24

Article 17

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.

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