EIM76101 - Social security
benefits: list of taxable social security benefits
Parts 9 and 10 ITEPA 2003
Only those UK social security benefits that are specified in
Table A at Section 660(1) ITEPA 2003 are taxable as social security
income under Part 10 ITEPA 2003. Some other social security
benefits, specified at Section 577 ITEPA 2003 are taxable as
pension income under Part 9 ITEPA 2003.
The following benefits are taxable. The benefits are
described at the paragraphs mentioned below:
- Bereavement Allowance (see
EIM76173), replaced Widow's Pension from
9 April 2001
- Certain payments of Incapacity Benefit,
see
EIM76180
- Contributions based Employment and Support
Allowance, see
EIM76186
- Certain payments of Income Support, see
EIM76190
- Pensions payable under the Industrial
Death Benefit scheme, see
EIM76200
- Carer’s Allowance (formerly Invalid
Care Allowance before 1 April 2003), see
EIM76210
- Jobseeker's Allowance, see
EIM76220
- the State pension, see
EIM76160
- Graduated retirement benefit, see
EIM74602
- Statutory Sick Pay, see
EIM76350
- Statutory Maternity Pay, see
EIM76360
- Statutory Paternity Pay, see
EIM76370
- Statutory Adoption Pay, see
EIM76380
- Widowed Parent's Allowance (see
EIM76172), replaced Widowed Mother's
Allowance from 9 April 2001, although WMA is still paid to widows
whose entitlement arose before 9 April 2001(see
EIM76177)
- Widow’s pension paid to widows whose
entitlement arose before 9 April 2001, see
EIM76178.
