Related Commentary  Related HMRC Manuals

677(1)  No liability to income tax arises on the United Kingdom social security benefits listed in Table B.

TABLE B – PART 1
BENEFITS PAYABLE UNDER PRIMARY LEGISLATION AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS ETC
Social security benefit Payable under
Attendance allowance SSCBA 1992
SSCB(NI)A 1992		 Section 64
Section 64
Back to work bonus JSA 1995
JS(NI)O 1995		 Sectin 26
Article 28
Bereavement payment
Bereavement support allowance PA 2014 Section 30
Any provision made for Northern Ireland which corresponds to section 30 of PA 2014
Best start grant SS(S)A 2018 Sections 24 and 32
Child benefit SSCBA 1992
SSCB(NI)A 1992		 Section 141
Section 137
Child's special allowance SSCBA 1992
SSCB(NI)A 1992		 Section 56
Section 56
Child tax credit TCA 2002 Part 1
Council tax benefit SSCBA 1992 Section 131
Disability assistance for children and young people SS(S)A 2018 Sections 24 and 31
Disability living allowance SSCBA 1992
SSCB(NI)A 1992		 Section 71
Section 71
Discretionary housing payment SS(S)A 2018 Section 88
Discretionary support award DSR(NI) 2016 Regulation 2
Flexible support fund payment ETA 1973 Section 2
Funeral expense assistance SS(S)A 2018 Sections 24 and 34
Guardian's allowance SSCBA 1992
SSCB(NI)A 1992		 Section 77
Section 77
Housing benefit SSCBA 1992
SSCB(NI)A 1992		 Section 130
Section 129
Income-related employment and support allowance WRA 2007 Section 1(2)(b)
Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007
In-work credit ETA 1973 Section 2
ETA (NI) 1950 Section 1
In-work emergency discretion fund payment ETA 1973 Section 2
In-work emergency fund payment ETA (NI) 1950 Section 1
Industrial injuries benefit (apart from industrial death benefit) SSCBA 1992
SSCB(NI)A 1992		 Section 94
Section 94
Job start ETA 1973 Section 2
Pensioner's Christmas bonus SSCBA 1992
SSCB(NI)A 1992		 Section 148
Section 144
Payments out of the social fund SSCBA 1992
SSCB(NI)A 1992		 Section 138
Section 134
Payment under a council tax reduction scheme: England LGFA 1992 Section 13A(2)
Personal independence payment WRA 2012 Section 77
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012
Return to work credit ETA 1973 Section 2
ETA (NI) 1950 Section 1
Severe disablement allowance SSCBA 1992
SSCB(NI)A 1992		 Section 68
Section 68
State maternity allowance SSCBA 1992
SSCB(NI)A 1992		 Section 35
Section 35
State pension credit SPCA 2002
SPCA(NI) 2002		 Section 1
Section 1
Universal credit WRA 2012 Part 1
Young carer grant SS(S)A 2018 Sections 24 and 28
Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012
Welfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit HB(WSP)R(NI) 2017 Regulation 2
Regulation 4
Welfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance WSP(LCP)R(NI) 2016 Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b))
Regulation 20, 21 or 22
Welfare supplementary payment payable pursuant to the loss of disability living allowance WSP(LDLA)R(NI) 2016 Regulation 4, 8, 13 or 14
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit WSP(LCP)R(NI) 2016 Regulation 16
Welfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit WSP(LDRP)R(NI) 2016 Regulation 27 or 28
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit WSP(LDRP)R(NI) 2016 Regulation 33 or 34
Working tax credit TCA 2002 Part 1
TABLE B – PART 2
BENEFITS PAYABLE UNDER REGULATIONS
Social security benefit Payable under regulations made under
Discretionary housing payment CSPSSA 2000 Section 69
Payments to reduce under-occupation by housing benefit claimants WRPA 1999
WRP(NI)0 1999		 Section 79
Article 70
Payment under a council tax reduction scheme: Wales LGFA 1992 Section 13A(4)
Scottish child payment SS(S)A 2018 Section 79

677(2)  Industrial death benefit is charged to tax under Part 9 (see section 577).

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