Part 10Social security income
Chapter 4Taxable UK social security benefits: exemptions
Income support and relevant welfare supplementary payments
667Amounts in excess of taxable maximum
(1)
If the amount of income support F1and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
F2(2)
The claimant’s taxable maximum for a period is determined–
(a)
under section 668(1), (2) and (3) where the claimant is a member of a couple, and
(b)
under section 668(2A) and (3) where the claimant is not a member of a couple.