EIM76102 - Social security benefits: dependency additions

Sometimes a claimant can get extra benefit if he or she has a dependent.

Child dependency additions are not taxable, even if the basic benefit itself is taxable.

Where an adult dependency addition is payable the following rules apply:

• if the benefit is listed at EIM76100 the adult dependency addition is not taxable
• if the benefit is listed at EIM76101 the adult dependency addition is taxable.