Section 661 Taxable social security income
United Kingdom
This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
F1carer's allowance supplement,
F2carer support payment,
F3contributory employment and support allowance,
incapacity benefit, ...
income support.
F4Scottish Carer Supplement,
F5welfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and
welfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.
The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.
Annotations
Textual amendments
- F1
Words in s. 661(1) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(4)
- F2
Words in s. 661(1) 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(4)
- F3
Words in s. 661 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(4); S.I. 2008/787, art. 2(1)(4)(f), Sch.
- F4
Words in s. 661(1) 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(4)
- F5
Words in s. 661(1) 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, 6(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