Chapter TCTM04401

Published date19 March 2016
Record NumberTCTM04401
Introduction The Tax Credits (Definition and Calculation of Income) Regulations 2002, Regs. 7(1) & (2)

Social security income is the total amount paid under various Acts of Parliament. These include:

  • The Social Security Act 1988
  • The Contributions and Benefit Act 1995
  • The Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007
  • Payments made under section 69 of the Child Support, Pensions and Social Security Act
  • Ex gratia payments made by the Secretary of State for Social Security, or in Northern Ireland by the Department for Communties, in connection with a benefit, pension or allowance under the Contribution and Benefits Act.

Pensions paid under the Contributions and Benefits Act, which are pension income under Regulation 5(1)(a) of...

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