Part 10Social security income
Chapter 3Taxable UK social security benefits
660Taxable benefits: UK benefits – Table A
(1)
This is Table A—
Social security benefit | Payable under | |
|---|---|---|
F1. . . | F1. . . | F1. . . |
F1. . . | ||
Bereavement allowance | F2. . . | F2. . . |
F3. . . | F3. . . | |
Carer’s allowance | SSCBA 1992 | Section 70 |
SSCB(NI)A 1992 | Section 70 | |
F4Carer's allowance supplement | SS(S)A 2018 | F5Section 81 |
F6Carer support payment | CA(CSP)(S)R 2023 | Regulation 3 |
WRA 2007 | Section 1(2)(a) | |
Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007 | ||
Incapacity benefit | SSCBA 1992 | Section 30A(1) or (5), 40 or 41 |
SSCB(NI)A 1992 | Section 30A(1) or (5), 40 or 41 | |
Income support | SSCBA 1992 | Section 124 |
SSCB(NI)A 1992 | Section 123 | |
Jobseeker’s allowance | JSA 1995 | Section 1 |
JS(NI)O 1995 | Article 3 | |
SSCBA 1992 | Section 171ZA or 171ZB | |
Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992. | ||
Statutory adoption pay | SSCBA 1992 | Section 171ZL |
Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992 | ||
Statutory maternity pay | SSCBA 1992 | Section 164 |
SSCB(NI)A 1992 | Section 160 | |
F11Statutory shared parental pay | SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992 | Section 171ZU or 171ZV |
F12Statutory parental bereavement pay | SSCBA 1992 Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992 | Section 171ZZ6 |
F13Statutory neonatal care pay | SSCBA 1992 | Section 171ZZ16 |
Any provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992 | ||
F14. . . | F14. . . | F14. . . |
Statutory sick pay | SSCBA 1992 | Section 151 |
SSCB(NI)A 1992 | Section 147. | |
F15Welfare supplementary payment payable pursuant to the loss of carer’s allowance | WSP(LCP)R(NI) 2016 | Regulation 4 |
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowance | WSPR(NI) 2016 | Regulation 7 |
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 |
WSP(LDRP)R(NI) 2016 | Regulation 4, 5 or 6 | |
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) |
WSP(LDRP)R(NI) 2016 | Regulation 11, 12, 13, 14 or 15 | |
(2)
A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—