SE76102 - Social Security benefits: dependency additions
Section 617(1)(b) ICTA 1988
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 SE76100 the adult dependency addition is not taxable
- if the benefit is listed at SE76101 the adult dependency addition is taxable.
