Section 12 Tax treatment of social security income
Part 10 of ITEPA 2003 (social security income) is amended as follows.
In Table A in section 660 (taxable UK benefits), at the appropriate place insert—
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Carer's allowance supplement SS(S)A 2018 Sections 24 and 28 ”.
In section 658 (amount charged to tax), in subsection (4), after “carer's allowance,” insert “ carer's allowance supplement, ”.
In section 661 (taxable social security income), in subsection (1), after “carer's allowance,” insert “ carer's allowance supplement, ”.
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—
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Best start grant SS(S)A 2018 Sections 24 and 32 ”
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Discretionary housing payment SS(S)A 2018 Section 88 ”
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Discretionary support award DSR(NI) 2016 Regulation 2 ”
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Funeral expense assistance SS(S)A 2018 Sections 24 and 34 ”
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Flexible support fund payment ETA 1973 Section 2 ”
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Payment under a council tax reduction scheme: England LGFA 1992 Section 13A(2) ”
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Young carer grant SS(S)A 2018 Sections 24 and 28 ”.
In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “ etc ”.
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—
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Discretionary housing payment CSPSSA 2000 Section 69 ”
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Payment under a council tax reduction scheme: Wales LGFA 1992 Section 13A(4) ”.
In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—
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LGFA 1992 Local Government Finance Act 1992 ”
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CSPSSA 2000 Child Support, Pensions and Social Security Act 2000 ”
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DSR(NI) 2016 Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270) ”
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SS(S)A 2018 Social Security (Scotland) Act 2018 ”.