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

(In-Depth: ¶490-000ff.)

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 payment (see EIM 76171)

Child benefit

Child's special allowance

Child tax credit

Constant attendance allowance: see Industrial disablement benefit

Council tax benefit

Disability living allowance

Income related employment & support allowance (see EIM 76186)

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