Chapter TCTM04403

Published date19 March 2016
Record NumberTCTM04403
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...

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