Chapter EIM76100

CourtHM Revenue & Customs
Record NumberEIM76100
Published date22 May 2014
Part 10 ITEPA 2003

UK social security benefits specified at Table B Parts 1 and 2 at section 677(1) ITEPA 2003 are wholly exempt from tax.

The following benefits are not taxable. The benefits are described at the paragraphs mentioned below.

  • Attendance Allowance
  • Back to Work Bonus (see EIM76223)
  • Bereavement Payment (see EIM76171), replaced Widow’s Payment from 9 April 2001
  • Bereavement Support Payment
  • Best start grant
  • Child Benefit
  • Child Tax Credit
  • Child’s Special Allowance
  • Cold Weather Payments, see also Winter Fuel payment
  • Council Tax Benefit, administered by local authorities
  • Constant Attendance Allowance, see industrial disablement benefit below
  • Disability Living Allowance
  • Discretionary housing payment
  • Discretionary support award
  • Flexible support fund payment
  • Funeral expense assistance
  • Income related Employment and Support Allowance (see EIM76186)
  • Exceptionally Severe Disablement Allowance, see industrial disablement benefit below
  • Guardian’s Allowance
  • Housing Benefit, administered by local authorities
  • Incapacity Benefit for first 28 weeks of entitlement, taxable thereafter (see EIM76180)
  • Income Support, certain payments (see EIM76190)
  • Industrial Injuries Benefit, a general term covering industrial injuries pension, reduced earnings allowance, retirement allowance, constant attendance allowance and exceptionally severe disablement allowance
  • Invalidity Benefit, replaced by Incapacity benefit from April 1995 but still payable where invalidity commenced before April 1995.
  • In-work credit
  • In-work emergency discretion fund payment
  • In-work emergency fund payment
  • Maternity Allowance, see EIM76361
  • Payments out of the Social Fund to people on a low income to help with maternity expenses, funeral costs, financial crises and as community care grants. The fund also makes interest-free loans.
  • Payments to reduce under-occupation by housing benefit claimants
  • Payment under a council tax reduction scheme
  • ...

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