Section 667 — Income Tax (Earnings and Pensions) Act 2003: Amounts in excess of taxable maximum

Amounts in excess of taxable maximum 667 1 If the amount of income support and relevant welfare supplementary payments paid to a person (“ the claimant ”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.

2 The claimant’s taxable maximum for a period is determined– a under section 668(1), (2) and (3) where the claimant is a member of a couple, and b under section 668(2A) and (3) where the claimant is not a member of a couple.