Chapter EIM76100
Court | HM Revenue & Customs |
Record Number | EIM76100 |
Published date | 22 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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