Section 677 — Income Tax (Earnings and Pensions) Act 2003: UK social security benefits wholly exempt from tax: Table B

UK social security benefits wholly exempt from tax: Table B 677 1 No liability to income tax arises on the United Kingdom social security benefits listed in Table B. TABLE B—PART 1 BENEFITS PAYABLE UNDER PRIMARY LEGISLATION AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS etc Social security benefit Payable under Adult Disability Payment SS(S)A 2018 Sections 24 and 31 Attendance allowance SSCBA 1992 SSCB(NI)A 1992 Section 64 Section 64 . . . . . . . . . . . . ... ... ... ... Bereavement support payment PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 Section 30 Best start grant SS(S)A 2018 Sections 24 and 32 Child benefit SSCBA 1992 SSCB(NI)A 1992 Section 141 Section 137 . . . . . . . . . Child tax credit TCA 2002 Part 1 . . . . . . . . . Disability assistance for children and young people SS(S)A 2018 Sections 24 and 31 Disability living allowance SSCBA 1992 SSCB(NI)A 1992 Section 71 Section 71 Discretionary housing payment SS(S)A 2018 Section 88 Discretionary support award DSR(NI) 2016 Regulation 2 Flexible support fund payment ETA 1973 Section 2 Funeral expense assistance SS(S)A 2018 Sections 24 and 35 Guardian’s allowance SSCBA 1992 SSCB(NI)A 1992 Section 77 Section 77 . . . . . . . . . Housing benefit SSCBA 1992 SSCB(NI)A 1992 Section 130 Section 129 . . . . . . . . . . . . . . . . . . In-work emergency fund payment ETA(NI) 1950 Section 1 Income-related employment and support allowance WRA 2007 Section 1(2)(b) Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007 Industrial injuries benefit (apart from industrial death benefit) SSCBA 1992 SSCB(NI)A 1992 Section 94 Section 94 Job start ETA 1973 Section 2 Payments made under the Parental Transitions Support scheme LGSA 2003 Section 20 Payments out of the social fund SSCB(NI)A 1992 Section 138 SSCBA 1992 Section 134 Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under section 53(2) of the Education (Scotland) Act 1980 , Article 58 of the Education and Libraries (Northern Ireland) Order 1986 , section 512(3) of the Education Act 1996 or Article 15(2) of the Further Education (Northern Ireland) Order 1997 SW(S)A 1968 Section 12 C(S)A 1995 Section 22 LGSA 2003 Section 20 GOWA 2006 Section 60 FPA(NI) 2009 Section 4 LGE(W)A 2021 Section 24 Payment under a council tax reduction scheme: England LGFA 1992 Section 13A(2) Pension Age Disability Payment SS(S)A 2018 Sections 24 and 31 Pensioner’s Christmas bonus SSCBA 1992 SSCB(NI)A 1992 Section 148 Section 144 Personal independence payment WRA 2012 Section 77 Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012 . . . . . . . . . Scottish Adult Disability Living Allowance SS(S)A 2018 Sections 24 and 31 Severe disablement allowance SSCBA 1992 SSCB(NI)A 1992 Section 68 Section 68 Short-term assistance SS(S)A 2018 Section 36 State maternity allowance SSCBA 1992 Section 35 or 35B Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992 State pension credit SPCA 2002 SPCA(NI) 2002 Section 1 Section 1 Universal credit WRA 2012 Part 1 Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012 Welfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit HB(WSP)R(NI) 2017 Regulation 2 WSPR(NI) 2016 Regulation 4 Welfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance WSP(LCP)R(NI) 2016 Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b)) SP(LDRP)R(NI) 2016 Regulation 20, 21 or 22 Welfare supplementary payment payable pursuant to the loss of disability living allowance WSP(LDLA)R(NI) 2016 Regulation 4, 8, 13 or 14 Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit WSP(LCP)R(NI) 2016 Regulation 16 Welfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit WSP(LDRP)R(NI) 2016 Regulation 27 or 28 Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit WSP(LDRP)R(NI) 2016 Regulation 33 or 34 Winter heating assistance SS(S)A 2018 Section 30 Working tax credit TCA 2002 Part 1 Young carer grant SS(S)A 2018 Sections 24 and 28 TABLE B — PART 2 BENEFITS PAYABLE UNDER REGULATIONS Social security benefit Payable under regulations made under . . . . . . . . . Carer's Additional Person Payment CA(CSP)(S)R 2023 Regulation 14B Discretionary housing payment CSPSSA 2000 Section 69 Payments made under the Best Start Foods scheme SSA 1988 Section 13 Payments made under the Healthy Start scheme SSA 1988 Section 13 Payments to reduce under-occupation by housing benefit claimants WRPA 1999 WRP(NI)O 1999 Section 79 Article 70 Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under Article 58 of the Education and Libraries (Northern Ireland) Order 1986 or Article 15(2) of the Further Education (Northern Ireland) Order 1997 FAA(NI) 2009 Section 2 Payment under a council tax reduction scheme: Wales LGFA 1992 Section 13A(4) Scottish child payment SS(S)A 2018 Section 79 2 Industrial death benefit is charged to tax under Part 9 (see section 577).

3 In this section “ industrial death benefit ” means any benefit payable under—

a section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or b section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.