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Chapter EIM76190

Document Cited authorities 1 Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM76190
CourtHM Revenue & Customs
Part 10 Chapters 3 and 4 ITEPA 2003

Income support (IS) is a means tested benefit for people who are not registered as unemployed and looking for a job. The amount payable is the difference between the claimant’s net weekly income and the amount required to meet his or her needs calculated according to the IS rule. The payment of IS does not depend on a person’s National Insurance contribution record and:

  • IS is only paid to people who do not sign on as unemployed. This IS is not taxable.
  • anyone who has to sign on as unemployed and is looking for work does not receive IS, he or she receives Jobseeker’s allowance (JSA) instead. JSA is taxable (see EIM76220).
  • a back to work bonus is paid if certain conditions are met. This bonus is not taxable (see EIM76223).
Income support paid during strikes

IS payable to some strikers or people interested in a trade dispute is taxable. Payments are made by the Benefits Agency and not through the National Unemployment Benefits System. Strikers are not entitled to JSA (see EIM76223).

A single person cannot receive taxable benefit while on strike. A striker who is either married or are in a civil partnership or living with someone as husband or wife or civil partner, may receive benefit for his or her partner. This amount is taxable under...

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