Section 12 Tax treatment of social security income

(1)

Part 10 of ITEPA 2003 (social security income) is amended as follows.

(2)

In Table A in section 660 (taxable UK benefits), at the appropriate place insert—

Carer's allowance supplement SS(S)A 2018 Sections 24 and 28

(3)

In section 658 (amount charged to tax), in subsection (4), after “carer's allowance,” insert “ carer's allowance supplement, ”.

(4)

In section 661 (taxable social security income), in subsection (1), after “carer's allowance,” insert “ carer's allowance supplement, ”.

(5)

In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under primary legislation), insert each of the following at the appropriate place—

Best start grant SS(S)A 2018 Sections 24 and 32

Discretionary housing payment SS(S)A 2018 Section 88

Discretionary support award DSR(NI) 2016 Regulation 2

Funeral expense assistance SS(S)A 2018 Sections 24 and 34

Flexible support fund payment ETA 1973 Section 2

Payment under a council tax reduction scheme: England LGFA 1992 Section 13A(2)

Young carer grant SS(S)A 2018 Sections 24 and 28

(6)

In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “ etc ”.

(7)

In Part 2 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under regulations), insert each of the following at the appropriate place—

Discretionary housing payment CSPSSA 2000 Section 69

Payment under a council tax reduction scheme: Wales LGFA 1992 Section 13A(4)

(8)

In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—

LGFA 1992 Local Government Finance Act 1992

CSPSSA 2000 Child Support, Pensions and Social Security Act 2000

DSR(NI) 2016 Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)

SS(S)A 2018 Social Security (Scotland) Act 2018