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Section 660 Taxable benefits: UK benefits – Table A

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This is Table A—

TABLE A

TAXABLE UK BENEFITS

Social security benefitPayable under
F1. . .. . .. . .
. . .
F2. . .F3. . .. . .
F4. . .. . .
Carer’s allowance

SSCBA 1992

Section 70

SSCB(NI)A 1992

Section 70

F5Carer's allowance supplement SS(S)A 2018F6Section 81
F7Carer support payment CA(CSP)(S)R 2023Regulation 3
F8F9Employment and support allowance

WRA 2007

Section 1(2)(a)

Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007

Incapacity benefit

SSCBA 1992

Section 30A(1) or (5), 40 or 41

SSCB(NI)A 1992

Section 30A(1) or (5), 40 or 41

Income support

SSCBA 1992

Section 124

SSCB(NI)A 1992

Section 123

Jobseeker’s allowance

JSA 1995

Section 1

JS(NI)O 1995

Article 3

F10Scottish Carer SupplementCA(CSP)(S)R 2023 Regulation 14A
F11F12Statutory paternity pay SSCBA 1992Section 171ZA or 171ZB
Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.
Statutory adoption pay

SSCBA 1992

Section 171ZL

Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992

Statutory maternity pay

SSCBA 1992

Section 164

SSCB(NI)A 1992

Section 160

F13Statutory shared parental pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992

Section 171ZU or 171ZV
F14Statutory parental bereavement pay

SSCBA 1992

Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992

Section 171ZZ6
F15Statutory neonatal care pay

SSCBA 1992

Section 171ZZ16

Any provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992

F16. . .. . .. . .
Statutory sick pay

SSCBA 1992

Section 151

SSCB(NI)A 1992

Section 147.

F17Welfare supplementary payment payable pursuant to the loss of carer’s allowance WSP(LCP)R(NI) 2016Regulation 4
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowanceWSPR(NI) 2016Regulation 7
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income supportWSP(LCP)R(NI) 2016Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12
WSP(LDRP)R(NI) 2016Regulation 4, 5 or 6
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowanceWSP(LCP)R(NI) 2016Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))
WSP(LDRP)R(NI) 2016Regulation 11, 12, 13, 14 or 15
(2)

A benefit listed below is not “social security income” or a “taxable benefit” if it is charged to tax under another Part of this Act—

  • F18...

  • ... statutory paternity pay;

  • statutory adoption pay;

  • statutory maternity pay;

  • F19statutory shared parental pay;

  • F20statutory parental bereavement pay;

  • F21statutory neonatal care pay;

  • statutory sick pay.

Annotations

Textual amendments

F1

Words in s. 660(1) Table A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(2); S.I. 2014/1640, art. 7(jj) (with art. 16)

F2

Words in s. 660 Table A omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 280(1)

F3

Words in s. 660(1) omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 47; S.I. 2017/297, art. 3(2) (with arts. 4, 5)

F4

Words in s. 660(1) omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 46; S.R. 2017/44, art. 2(2) (with arts. 3, 4)

F5

Words in s. 660 Table A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(2)

F6

Words in s. 660 Table A substituted (with retrospective effect to 12.2.2019) by Finance Act 2024 (c. 3), s. 18

F7

Words in s. 660(1) Table A inserted (19.11.2023) by The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 (S.I. 2023/1148), regs. 1(1), 2(3)

F8

Words in s. 660 Table A inserted (18.3.2008 for specified purposes, 27.10.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(3); S.I. 2008/787, art. 2(1), Sch.; S.I. 2008/787, art. 2(4)(f)

F9

Words in s. 660(1) Table A substituted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 16(3)

F10

Words in s. 660(1) Table A inserted (15.3.2026) by The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026 (S.I. 2026/93), regs. 1, 2(3)

F11

Words in s. 660(1) Table A inserted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(4); S.I. 2010/495, art. 4(d)

F12

Words in s. 660(1) Table A substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(3); S.I. 2014/1640, art. 7(jj) (with art. 16)

F13

Words in s. 660(1) Table A inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(4); S.I. 2014/1640, art. 5(2)(z)

F14

Words in s. 660(1) Table A inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(2); S.I. 2020/45, reg. 2

F15

Words in s. 660(1) Table A inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 47(2); S.I. 2025/41, reg. 2; and corresponding words expressed to be inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 36(2)(a)

F16

Words in s. 660(1) Table A repealed (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(2)(5), Sch. 2; S.I. 2010/495, art. 4(d)(e)(iii)

F17

Words in s. 660(1) Table A inserted (with effect in accordance with reg. 2 of the amending S.I.) by The Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017 (S.I. 2017/338), regs. 1, 5

F18

Words in s. 660(2) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 60(6); S.I. 2010/495, art. 4(d)

F19

Words in s. 660(2) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 62(5)(c); S.I. 2014/1640, art. 5(2)(z)

F20

Words in . 660(2) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 47(3); S.I. 2020/45, reg. 2

F21

Words in s. 660(2) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 47(3); S.I. 2025/41, reg. 2; and same words expressed to be inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 36(2)(b)

Notes on Part 10

Textual amendments

F1

Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5