SE76100 - Social Security benefits: non-taxable benefits
Non-taxable Social Security benefits
- Attendance Allowance
- Back to Work Bonus (see SE76223)
- Bereavement Payment ( SE76171) - replaced Widow’s Payment from 9 April 2001
- Child Benefit
- Child’s Special Allowance
- Cold Weather Payments – see also Winter Fuel payment
- Council Tax Benefit – administered by local authorities
- Constant Attendance Allowance - see industrial disablement benefit below
- Disability Living Allowance
- Disability Working Allowance – replaced by Disabled Person’s Tax Credit from 5 October 1999
- Exceptionally Severe Disablement Allowance - see industrial disablement benefit below
- Family Credit – replaced by Working Families Tax Credit from 5 October 1999
- Guardian’s Allowance
- Housing Benefit - administered by local authorities
- Incapacity Benefit for first 28 weeks of entitlement - taxable thereafter ( SE76180)
- Income Support - certain payments (see SE76190)
- Industrial Injuries Benefit – a general term covering industrial injuries pension, reduced earnings allowance, retirement allowance, constant attendance allowance and exceptionally severe disablement allowance
- Invalidity Benefit - replaced by Incapacity benefit from April 1995 but still payable where invalidity commenced before April 1995.
- Maternity Allowance - see SE76361
- Pensioner’s Christmas Bonus
- Reduced Earnings Allowance - see industrial disablement benefit above
- Retirement Allowance - see industrial disablement benefit above
- Severe Disablement Allowance
- Social Fund payments to people on a low income to help with maternity expenses, funeral costs, financial crises and as community care grants. The fund also makes interest-free loans.
- War Widow’s pension - see SE76103
- Winter Fuel payment
Concerning wounds and disability pensions for service with the
forces see AP840 and for allowances payable to civilians in respect
of war injuries see AP888.
Regarding the exemption from United Kingdom tax of certain
foreign Social Security payments see IM1590.
