{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-660",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-660.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/660",
  "kind": "section",
  "number": "660",
  "heading": "Taxable benefits: UK benefits – Table A",
  "text": "(1) This is Table A—\nTABLE A\nTAXABLE UK BENEFITS\nSocial security benefit\nPayable under\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nCarer’s allowance\nSSCBA 1992\nSection 70\nSSCB(NI)A 1992\nSection 70\nCarer's allowance supplement\nSS(S)A 2018\nSection 81\nCarer support payment\nCA(CSP)(S)R 2023\nRegulation 3\nEmployment and support allowance\nWRA 2007\nSection 1(2)(a)\nAny provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007\nIncapacity benefit\nSSCBA 1992\nSection 30A(1) or (5), 40 or 41\nSSCB(NI)A 1992\nSection 30A(1) or (5), 40 or 41\nIncome support\nSSCBA 1992\nSection 124\nSSCB(NI)A 1992\nSection 123\nJobseeker’s allowance\nJSA 1995\nSection 1\nJS(NI)O 1995\nArticle 3\nScottish Carer Supplement\nCA(CSP)(S)R 2023\nRegulation 14A\nStatutory paternity pay\nSSCBA 1992\nSection 171ZA or 171ZB\nAny provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.\nStatutory adoption pay\nSSCBA 1992\nSection 171ZL\nAny provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992\nStatutory maternity pay\nSSCBA 1992\nSection 164\nSSCB(NI)A 1992\nSection 160\nStatutory shared parental pay\nSSCBA 1992\nAny provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992\nSection 171ZU or 171ZV\nStatutory parental bereavement pay\nSSCBA 1992\nAny provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992\nSection 171ZZ6\nStatutory neonatal care pay\nSSCBA 1992\nSection 171ZZ16\nAny provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992\n. . .\n. . .\n. . .\nStatutory sick pay\nSSCBA 1992\nSection 151\nSSCB(NI)A 1992\nSection 147.\nWelfare supplementary payment payable pursuant to the loss of carer’s allowance\nWSP(LCP)R(NI) 2016\nRegulation 4\nWelfare supplementary payment payable pursuant to the loss of contributory employment and support allowance\nWSPR(NI) 2016\nRegulation 7\nWelfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support\nWSP(LCP)R(NI) 2016\nRegulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12\nWSP(LDRP)R(NI) 2016\nRegulation 4, 5 or 6\nWelfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance\nWSP(LCP)R(NI) 2016\nRegulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))\nWSP(LDRP)R(NI) 2016\nRegulation 11, 12, 13, 14 or 15\n(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—\n...\n... statutory paternity pay;\nstatutory adoption pay;\nstatutory maternity pay;\nstatutory shared parental pay;\nstatutory parental bereavement pay;\nstatutory neonatal care pay;\nstatutory sick pay.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 660 Table A omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 280(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 660 Table A inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 660 Table A substituted (with retrospective effect to 12.2.2019) by Finance Act 2024 (c. 3), s. 18"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "entry repealed",
      "affecting": "ukpga/2007/5",
      "affecting_title": "Welfare Reform Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/660",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}