(ITEPA 2003, s. 677(1): see also EIM 76100)

(In-Depth: ¶1030-000ff.)

The following UK social security benefits are wholly exempt from tax, except where indicated otherwise.

Attendance allowance

Back to work bonus (see EIM 76223)

Bereavement support payment(1)

Best Start Grant(6)

Child benefit

Child's special allowance

Child tax credit

Constant attendance allowance

Council tax benefit (including the council tax reduction scheme)

Council tax rebate discretionary fund payments (and corresponding payments in Scotland or Northern Ireland)

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