(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)

Child benefit

Child's special allowance

Child tax credit

Constant attendance allowance

Council tax benefit

Coronavirus Life Assurance Scheme (3)

Disability Assistance for Children and Young People (payable in Scotland only)(2)

Disability living allowance

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