{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-677",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-677.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/677",
  "kind": "section",
  "number": "677",
  "heading": "UK social security benefits wholly exempt from tax: Table B",
  "text": "(1) No liability to income tax arises on the United Kingdom social security benefits listed in Table B.\nTABLE B—PART 1\nBENEFITS PAYABLE UNDER PRIMARY LEGISLATION AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS etc\nSocial security benefit\nPayable under\nAdult Disability Payment\nSS(S)A 2018\nSections 24 and 31\nAttendance allowance\nSSCBA 1992\nSSCB(NI)A 1992\nSection 64\nSection 64\n. . .\n. . .\n. . .\n. . .\n...\n...\n...\n...\nBereavement support payment\nPA 2014\nAny provision made for Northern Ireland which corresponds to section 30 of PA 2014\nSection 30\nBest start grant\nSS(S)A 2018\nSections 24 and 32\nChild benefit\nSSCBA 1992\nSSCB(NI)A 1992\nSection 141\nSection 137\n. . .\n. . .\n. . .\nChild tax credit\nTCA 2002\nPart 1\n. . .\n. . .\n. . .\nDisability assistance for children and young people\nSS(S)A 2018\nSections 24 and 31\nDisability living allowance\nSSCBA 1992\nSSCB(NI)A 1992\nSection 71\nSection 71\nDiscretionary housing payment\nSS(S)A 2018\nSection 88\nDiscretionary support award\nDSR(NI) 2016\nRegulation 2\nFlexible support fund payment\nETA 1973\nSection 2\nFuneral expense assistance\nSS(S)A 2018\nSections 24 and 35\nGuardian’s allowance\nSSCBA 1992\nSSCB(NI)A 1992\nSection 77\nSection 77\n. . .\n. . .\n. . .\nHousing benefit\nSSCBA 1992\nSSCB(NI)A 1992\nSection 130\nSection 129\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nIn-work emergency fund payment\nETA(NI) 1950\nSection 1\nIncome-related employment and support allowance\nWRA 2007\nSection 1(2)(b)\nAny provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007\nIndustrial injuries benefit (apart from industrial death benefit)\nSSCBA 1992\nSSCB(NI)A 1992\nSection 94\nSection 94\nJob start\nETA 1973\nSection 2\nPayments made under the Parental Transitions Support scheme\nLGSA 2003\nSection 20\nPayments out of the social fund\nSSCB(NI)A 1992\nSection 138\nSSCBA 1992\nSection 134\nPayments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under section 53(2) of the Education (Scotland) Act 1980 , Article 58 of the Education and Libraries (Northern Ireland) Order 1986 , section 512(3) of the Education Act 1996 or Article 15(2) of the Further Education (Northern Ireland) Order 1997\nSW(S)A 1968\nSection 12\nC(S)A 1995\nSection 22\nLGSA 2003\nSection 20\nGOWA 2006\nSection 60\nFPA(NI) 2009\nSection 4\nLGE(W)A 2021\nSection 24\nPayment under a council tax reduction scheme: England\nLGFA 1992\nSection 13A(2)\nPension Age Disability Payment\nSS(S)A 2018\nSections 24 and 31\nPensioner’s Christmas bonus\nSSCBA 1992\nSSCB(NI)A 1992\nSection 148\nSection 144\nPersonal independence payment\nWRA 2012\nSection 77\nAny provision made for Northern Ireland which corresponds to section 77 of WRA 2012\n. . .\n. . .\n. . .\nScottish Adult Disability Living Allowance\nSS(S)A 2018\nSections 24 and 31\nSevere disablement allowance\nSSCBA 1992\nSSCB(NI)A 1992\nSection 68\nSection 68\nShort-term assistance\nSS(S)A 2018\nSection 36\nState maternity allowance\nSSCBA 1992\nSection 35 or 35B\nAny provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992\nState pension credit\nSPCA 2002\nSPCA(NI) 2002\nSection 1\nSection 1\nUniversal credit\nWRA 2012\nPart 1\nAny provision made for Northern Ireland which corresponds to Part 1 of WRA 2012\nWelfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit\nHB(WSP)R(NI) 2017\nRegulation 2\nWSPR(NI) 2016\nRegulation 4\nWelfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance\nWSP(LCP)R(NI) 2016\nRegulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b))\nSP(LDRP)R(NI) 2016\nRegulation 20, 21 or 22\nWelfare supplementary payment payable pursuant to the loss of disability living allowance\nWSP(LDLA)R(NI) 2016\nRegulation 4, 8, 13 or 14\nWelfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit\nWSP(LCP)R(NI) 2016\nRegulation 16\nWelfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit\nWSP(LDRP)R(NI) 2016\nRegulation 27 or 28\nWelfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit\nWSP(LDRP)R(NI) 2016\nRegulation 33 or 34\nWinter heating assistance\nSS(S)A 2018\nSection 30\nWorking tax credit\nTCA 2002\nPart 1\nYoung carer grant\nSS(S)A 2018\nSections 24 and 28\nTABLE B — PART 2\nBENEFITS PAYABLE UNDER REGULATIONS\nSocial security benefit\nPayable under regulations made under\n. . .\n. . .\n. . .\nCarer's Additional Person Payment\nCA(CSP)(S)R 2023\nRegulation 14B\nDiscretionary housing payment\nCSPSSA 2000\nSection 69\nPayments made under the Best Start Foods scheme\nSSA 1988\nSection 13\nPayments made under the Healthy Start scheme\nSSA 1988\nSection 13\nPayments to reduce under-occupation by housing benefit claimants\nWRPA 1999\nWRP(NI)O 1999\nSection 79\nArticle 70\nPayments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under Article 58 of the Education and Libraries (Northern Ireland) Order 1986 or Article 15(2) of the Further Education (Northern Ireland) Order 1997\nFAA(NI) 2009\nSection 2\nPayment under a council tax reduction scheme: Wales\nLGFA 1992\nSection 13A(4)\nScottish child payment\nSS(S)A 2018\nSection 79\n(2) Industrial death benefit is charged to tax under Part 9 (see section 577).\n(3) In this section “industrial death benefit” means any benefit payable under—\n(a) section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or\n(b) section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 677(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, 15(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 677(1) Table B Pt. 1 heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 3 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2022 (S.I. 2022/529), regs. 1(1), 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 677 Table B omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 280(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 677(1) Table B Pt. 1 omitted (6.4.2017) by virtue of Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 48; S.I. 2017/297, art. 3(2) (with arts. 4, 5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 677(1) Table B Pt. 1 omitted (N.I.) (6.4.2017) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 16 para. 47; S.R. 2017/44, art. 2(2) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 677(1) inserted (with effect in accordance with s. 16(4) of the amending Act) by Finance Act 2015 (c. 11), s. 16(2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (6.4.2020 with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 12(2)(4)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (18.3.2008 for specified purposes) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 24(5); S.I. 2008/787, art. 2(1), Sch."
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (1.4.2024) by The Income Tax (Exemption of Social Security Benefits) Regulations 2024 (S.I. 2024/287), regs. 1(1), 2(2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 3(4) of the amending S.I.) 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), 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (21.10.2024) by The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 (S.I. 2024/901), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (8.4.2013 for specified purposes, 10.6.2013 in so far as not already in force) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 49; S.I. 2013/358, art. 7(1)(2)(k), Sch. 3; S.I. 2013/1250, art. 2"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (19.3.2025) by The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 (S.I. 2025/212), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 3 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 2(a)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "At present, the Scottish Ministers have only legislated in relation to eligibility to short-term assistance in cases where, generally, a decision about an individual’s entitlement to child disability payment has been superseded, or the individual is awaiting a re-determination or appeal about child disability payment to be decided. The relevant rules are contained in the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I. 2021/174), which came into force on 26 July 2021."
    },
    {
      "type": "F",
      "label": "F18",
      "text": "This abbreviation is defined, in Part 1 of Schedule 1 to ITEPA, as Social Security (Scotland) Act 2018."
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 677(1) Table B Pt. 1 substituted (1.4.2014) by The Social Security (Maternity Allowance) (Participating Wife or Civil Partner of Self-employed Earner) Regulations 2014 (S.I. 2014/606), regs. 1(2), 3"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with s. 13(2) of the amending Act) by Finance Act 2013 (c. 29), s. 13(1)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in s. 677(1) Table B Pt. 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, 15(b)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in s. 677(1) Table B Pt. 1 inserted (with effect in accordance with reg. 4 of the amending S.I.) by The Income Tax (Exemption of Social Security Benefits) Regulations 2021 (S.I. 2021/1341), regs. 1(1), 2(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "At present, the Scottish Ministers have only legislated in relation to eligibility to winter heating assistance for children and young people. The eligibility rules are set out in the Winter Heating Assistance for Children and Young People (Scotland) Regulations 2020 (S.S.I. 2020/352), which came into force on 9 November 2020."
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in s. 677(1) Table B Pt. 2 repealed (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 9(5), Sch. 42 Pt. 2(12)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 677(1) Table B Pt. 2 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(5)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in s. 677(1) Table B Pt. 2 inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 12(7)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in s. 677(1) Table B Pt. 2 inserted (with effect in accordance with reg. 3(4) of the amending S.I.) 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), 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in s. 677(1) Table B Pt. 2 inserted (with effect in accordance with reg. 3(5) of the amending S.I.) 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), 3(2)(c)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in s. 677(1) Table B Pt. 2 inserted (with effect in accordance with reg. 3(4) of the amending S.I.) 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), 3(2)(d)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in s. 677(1) Table B Pt. 2 inserted (6.4.2020 with effect in relation to the tax year 2020-21 and subsequent tax years) by Finance Act 2020 (c. 14), s. 12(3)(4)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/677",
    "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."
}