# Finance Act 2019, 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 ”. --- Source: https://www.legislation.gov.uk/ukpga/2019/1/section/12 (the official version) Page: https://openlegislation.uk/finance-act-2019/section-12 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.