Chapter TCTM04403
Published date | 19 March 2016 |
Record Number | TCTM04403 |
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 7(3), Table 3
The following payments of social security payments are disregarded:
- An Attendance Allowance
- A Back to work bonus payable under the Jobseeker’s Act or Part 1 of the Welfare Reform Act 2007
- A Bereavement support payment under Part 5 of the Pensions Act 2014
- Child Benefit
- A Christmas bonus payable under section 148 of the Contributions and Benefits Act
- Council Tax Benefit
- Disability Living Allowance
- Personal Independence Payment
- Disabled Person’s Tax Credit
- Any discretionary housing payment paid under regulation 2 of the Discretionary Financial Assistance Regulations 2001
- An ex-gratia payment made by the Secretary of State or the Department for Communities in Northern Ireland) to a person over pensionable age to supplement Incapacity Benefit
- Guardian’s Allowance
- Housing Benefit
- Income Support (unless chargeable to income tax under section 665 of the ITEPA 2003).
- Incapacity Benefit which is
- short term payable at the lower rate or
- payable to a person who received invalidity benefit before 13th April 1995
- Industrial Injuries Disablement Benefit (except industrial death benefit) under section 94 of the Contributions and Benefits Act
- Contributions-based JSA to extent it exceeds taxable maximum in section 674 of the ITEPA 2003
- Income based JSA
- Maternity Allowance
- Severe Disablement Allowance
- A Social Fund payment (including Winter Fuel payments)
- Statutory Maternity Pay under Part 12 of the Contributions and Benefits Act
- Statutory Paternity Pay under Part 12ZA of the Contributions and Benefits Act
- Statutory Adoption Pay under Part 12ZB of the Contributions and Benefits Act
- Statutory Parental Bereavement Pay under Part 12ZD of the Contributions and Benefits Act
- Statutory Sick Pay under Part 11 of the Contributions and Benefits Act
- Statutory Shared Parental Pay under Part 12ZC of the Contributions and Benefits Act
- Working Families’ Tax Credit
- A payment to...
To continue reading
Request your trial