1.Section 13 adds Universal Credit to the table of social security benefits that are wholly exempt from income tax.
2.Subsection 1 adds Universal Credit and its equivalent in Northern Ireland to Table B in section 677 of the Income Tax (Earnings and Pensions) Act 2003. Table B sets out the social security benefits that are wholly exempt from income tax.
3.Universal Credit will bring together different forms of income-related benefits and tax credits and provide a simple, integrated benefit for people in or out of work. The benefit will consist of a basic standard allowance with additional elements for disability, children disabled children, child care, carers and housing costs.