# Income Tax (Earnings and Pensions) Act 2003, Section 660: Taxable benefits: UK benefits – Table A

Extent: E+W+S+N.I.

(1) This is Table A—
TABLE A
TAXABLE UK BENEFITS
Social security benefit
Payable under
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
. . .
Carer’s allowance
SSCBA 1992
Section 70
SSCB(NI)A 1992
Section 70
Carer's allowance supplement
SS(S)A 2018
Section 81
Carer support payment
CA(CSP)(S)R 2023
Regulation 3
Employment 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
Scottish Carer Supplement
CA(CSP)(S)R 2023
Regulation 14A
Statutory paternity pay
SSCBA 1992
Section 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
Statutory 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
Statutory parental bereavement pay
SSCBA 1992
Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992
Section 171ZZ6
Statutory neonatal care pay
SSCBA 1992
Section 171ZZ16
Any provision made for Northern Ireland which corresponds to section 171ZZ16 of SSCBA 1992
. . .
. . .
. . .
Statutory sick pay
SSCBA 1992
Section 151
SSCB(NI)A 1992
Section 147.
Welfare supplementary payment payable pursuant to the loss of carer’s allowance
WSP(LCP)R(NI) 2016
Regulation 4
Welfare supplementary payment payable pursuant to the loss of contributory employment and support allowance
WSPR(NI) 2016
Regulation 7
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support
WSP(LCP)R(NI) 2016
Regulation 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) 2016
Regulation 4, 5 or 6
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance
WSP(LCP)R(NI) 2016
Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))
WSP(LDRP)R(NI) 2016
Regulation 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—
...
... statutory paternity pay;
statutory adoption pay;
statutory maternity pay;
statutory shared parental pay;
statutory parental bereavement pay;
statutory neonatal care pay;
statutory sick pay.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/660 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-660
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.