Part 10

Social security income
Chapter 3

Taxable UK social security benefits

Taxable social security income
661
1
This section applies in relation to each of the following taxable benefits listed in Table A—
- bereavement allowance,
- carer’s allowance,
- carer's allowance supplement,
- carer support payment,
- contributory employment and support allowance,
- incapacity benefit, ...
- income support.
- welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and
- welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.
2
The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.
Words in s. 661 inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.
Words in s. 661(1) inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(4)
Words in s. 661(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, 6(b)
Word in s. 661(1) omitted (with effect in accordance with reg. 2 of the amending S.I.) by virtue of The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 6(a)
Words in s. 661(1) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(4)