{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-661",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-661.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/661",
  "kind": "section",
  "number": "661",
  "heading": "Taxable social security income",
  "text": "(1) This section applies in relation to each of the following taxable benefits listed in Table A—\nbereavement allowance,\ncarer’s allowance,\ncarer's allowance supplement,\ncarer support payment,\ncontributory employment and support allowance,\nincapacity benefit, ...\nincome support.\nScottish Carer Supplement,\nwelfare supplementary payments payable pursuant to the loss of contributory employment and support allowance, and\nwelfare supplementary payments payable pursuant to the loss of, or a reduction of the amount payable of, income support.\n(2) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 661(1) inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words 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/661",
    "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."
}