Finance Act 2019

12 Tax treatment of social security income

(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”.