Section 667 Amounts in excess of taxable maximum

United Kingdom

(1)

If the amount of income support F1and relevant welfare supplementary payments paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.

F2(2)

The claimant’s taxable maximum for a period is determined–

(a)

under section 668(1), (2) and (3) where the claimant is a member of a couple, and

(b)

under section 668(2A) and (3) where the claimant is not a member of a couple.

Annotations

Textual amendments

F1: Words in s. 667(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, 9(2)
F2: S. 667(2) substituted (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, 9(3)

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

Notes on Chapter 4

Modifications

C1: Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)

Notes on Income support and relevant welfare supplementary payments

Textual amendments

F1: Words in s. 665 cross-heading 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, 7