PART 1

Direct taxes

Employment and social security income

Tax treatment of social security income
12
1
Part 10 of ITEPA 2003 (social security income) is amended as follows.
2
In Table A in section 660 (taxable UK benefits), at the appropriate place insert—
Carer's allowance supplement | SS(S)A 2018 | Sections 24 and 28
.
3
In section 658 (amount charged to tax), in subsection (4), after “carer's allowance,” insert “ carer's allowance supplement, ”.
4
In section 661 (taxable social security income), in subsection (1), after “carer's allowance,” insert “ carer's allowance supplement, ”.
5
In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under primary legislation), insert each of the following at the appropriate place—
Best start grant | SS(S)A 2018 | Sections 24 and 32
Discretionary housing payment | SS(S)A 2018 | Section 88
Discretionary support award | DSR(NI) 2016 | Regulation 2
Funeral expense assistance | SS(S)A 2018 | Sections 24 and 34
Flexible support fund payment | ETA 1973 | Section 2
Payment under a council tax reduction scheme: England | LGFA 1992 | Section 13A(2)
Young carer grant | SS(S)A 2018 | Sections 24 and 28
.
6
In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “ etc ”.
7
In Part 2 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under regulations), insert each of the following at the appropriate place—
Discretionary housing payment | CSPSSA 2000 | Section 69
Payment under a council tax reduction scheme: Wales | LGFA 1992 | Section 13A(4)
.
8
In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—
LGFA 1992 | Local Government Finance Act 1992
CSPSSA 2000 | Child Support, Pensions and Social Security Act 2000
DSR(NI) 2016 | Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)
SS(S)A 2018 | Social Security (Scotland) Act 2018
.