646 Former miners etc: coal and allowances in lieu of coal
(1) No liability to income tax arises on—
(a) the provision of coal or smokeless fuel—
(i) to a former colliery worker, or
(ii) to the widow or widower or surviving civil partner of a former colliery worker, or
(b) any allowance paid to such a person in lieu of such provision,
if the condition in subsection (2) is met.
(2) That condition is that the amount of coal or fuel provided or in respect of which the allowance is paid does not substantially exceed the amount reasonably required for personal use.
(3) That condition is assumed to be met unless the contrary is shown.
(4) In this section “former colliery worker” means—
(a) any person who has ceased to be employed as a coal miner, or
(b) any other person who has ceased to be employed at or about a colliery otherwise than in clerical, administrative or technical work.
(1) No liability to income tax arises in respect of foreign pension income of a consular officer or employee in the United Kingdom for a foreign state if—
(a) Her Majesty by Order in Council directs that this section applies to the foreign state for the purpose of giving effect to a reciprocal arrangement with that state, and
(b) the officer or employee meets conditions A to C.
(2) Condition A is that the officer or employee is not—
(a) a British citizen,
(b) a British overseas territories citizen,
(c) a British National (Overseas), or
(d) a British Overseas citizen.
(3) Condition B is that the officer or employee is not engaged in any trade, profession, vocation or employment in the United Kingdom, otherwise than as a consular officer or employee of the state in question.
(4) Condition C is that the officer or employee—
(a) is a permanent employee of that state, or
(b) was not ordinarily resident in the United Kingdom immediately before becoming a consular officer or employee in the United Kingdom of that state.
(5) In this section—
“consular officer or employee” includes any person employed for the purposes of the official business of a consular officer at—
any consulate,
any consular establishment, or
any other premises used for those purposes,
“foreign pension income” means—
income to which section 573 or 629 applies, and
income arising from a source outside the United Kingdom to which section 609, 610, 611 or 633 applies; and
“reciprocal agreement” has the same meaning as in section 302.
(6) Section 302(5) to (7) apply to an Order under subsection (1) and the operation of this section as they apply to an Order under section 302(1) and the operation of section 302.
646B Registered schemes: beneficiaries' annuities from unused funds
(1) The charge to tax under this Part does not apply to a dependants' annuity, or nominees' annuity, payable to a person if—
(a) it is paid in respect of a deceased member of a registered pension scheme who had not reached the age of 75 at the date of the member's death,
(b) the member died on or after 3 December 2014,
(c) either—
(i) the annuity was purchased using unused drawdown funds or unused uncrystallised funds, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity that was payable to the person by that other company, and was a dependants' annuity or nominees' annuity (as the case may be) purchased as mentioned in sub-paragraph (i) or this sub-paragraph, ceasing to be payable,
(d) in a case where the annuity is purchased as mentioned in paragraph (c)(i) and using (whether or not exclusively) unused uncrystallised funds, the person became entitled to it before the end of the period of two years beginning with the earlier of—
(i) the day on which the scheme administrator first knew of the member's death, and
(ii) the day on which the scheme administrator could first reasonably have been expected to know of the death,
(e) in a case where the annuity is purchased as mentioned in paragraph (c)(ii) and the prior annuity purchased as mentioned in paragraph (c)(i) was purchased using (whether or not exclusively) unused uncrystallised funds, the person became entitled to that prior annuity before the end of the period of two years specified in paragraph (d),
(f) no payment of the annuity is made before 6 April 2015, and
(g) in a case where the annuity is purchased as mentioned in paragraph (c)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (c)(i), and
(ii) any other annuity purchased as mentioned in paragraph (c)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(2) The charge to tax under this Part does not apply to a successor's annuity payable to a person if—
(a) it is paid in respect of a deceased member of a registered pension scheme,
(b) it is paid on the subsequent death of a dependant, nominee or successor of the member (“the beneficiary”),
(c) the beneficiary had not reached the age of 75 at the date of the beneficiary's death,
(d) the beneficiary died on or after 3 December 2014,
(e) either—
(i) the annuity was purchased using undrawn funds, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity that was payable to the person by that other company, and was a successors' annuity purchased as mentioned in sub-paragraph (i) or this sub-paragraph, ceasing to be payable,
(f) no payment of the annuity is made before 6 April 2015, and
(g) in a case where the annuity is purchased as mentioned in paragraph (e)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (e)(i), and
(ii) any other annuity purchased as mentioned in paragraph (e)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(3) The charge to tax under this Part does not apply to a dependants' annuity or nominees' annuity payable to a person if—
(a) it is paid in respect of a deceased member of a registered pension scheme who had not reached the age of 75 at the date of the member's death,
(b) the member died on or after 3 December 2014,
(c) the annuity—
(i) was purchased together with a lifetime annuity payable to the member, or
(ii) was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity that was payable to the person by that other company, and was a dependants' annuity or nominees' annuity (as the case may be) purchased as mentioned in sub-paragraph (i) or this sub-paragraph, ceasing to be payable,
(d) no payment of the annuity is made before 6 April 2015, and
(e) in a case where the annuity is purchased as mentioned in paragraph (c)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (c)(i), and
(ii) any other annuity purchased as mentioned in paragraph (c)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(4) The charge to tax under this Part does not apply to payments to a person of a lifetime annuity if—
(a) the payments are payable to the person under pension rule 2 (see section 165 of FA 2004),
(b) either—
(i) a member of a registered pension scheme was entitled to be paid the annuity immediately before the member's death, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity to which there was entitlement as mentioned in sub-paragraph (i), or which was purchased as mentioned in this sub-paragraph, ceasing to be payable,
(c) the member had not reached the age of 75 at the date of the member's death,
(d) the member died on or after 3 December 2014,
(e) any payment of the annuity made before 6 April 2015 is made to the member, and
(f) in a case where the annuity is one purchased as mentioned in paragraph (b)(ii), any payment made before 6 April 2015—
(i) of the prior annuity to which there is entitlement as mentioned in paragraph (b)(i), or
(ii) of any other annuity purchased as mentioned in paragraph (b)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity,
is made to the member.
(5) Paragraph 27E(3) to (5) of Schedule 28 to FA 2004 (meaning of “unused drawdown funds” and “unused uncrystallised funds”) apply for the purposes of subsection (1).
(6) Paragraph 27FA(2) of Schedule 28 to FA 2004 (meaning of “undrawn funds”) applies for the purposes of subsection (2)(e).
(7) For the purposes of subsection (3)(c), a dependants' annuity or nominees' annuity is purchased together with a lifetime annuity if the dependants' annuity or nominees' annuity (as the case may be) is related to the lifetime annuity, and paragraph 3(4A) and (4B) of Schedule 29 to FA 2004 (meaning of “related”) apply for the purposes of this subsection.
(8) For the purposes of this section, a person becomes entitled to an annuity when the person first acquires an actual (rather than a prospective right) to receive the annuity.
646C Registered schemes: beneficiaries' annuities from drawdown funds
(1) The charge to tax under this Part does not apply to a dependants' short-term annuity, nominees' short-term annuity, dependants' annuity or nominees' annuity paid to a person if—
(a) it is paid in respect of a deceased member of a registered pension scheme who had not reached the age of 75 at the date of the member's death,
(b) the member died on or after 3 December 2014, and
(c) the annuity was purchased using sums or assets out of the person's—
(i) dependant's drawdown pension fund,
(ii) dependant's flexi-access drawdown fund, or
(iii) nominee's flexi-access drawdown fund,
in respect of a money purchase arrangement under a registered pension scheme.
(2) The charge to tax under this Part does not apply to a successors' short-term annuity, or successors' annuity, paid to a person if—
(a) it is paid in respect of a deceased beneficiary of a deceased member of a registered pension scheme where the beneficiary had not reached the age of 75 at the date of the beneficiary's death,
(b) the beneficiary died on or after 3 December 2014, and
(c) the annuity was purchased using sums or assets out of the person's successor's flexi-access drawdown fund in respect of a money purchase arrangement under a registered pension scheme,
and here “beneficiary” means dependant, nominee or successor.
(3) Subsection (1) is subject to subsections (4) to (6).
(4) Subsection (1) does not exempt payments on or after 6 April 2015 to a person of a dependants' short-term annuity, or dependants' annuity, payable in respect of a deceased member of a registered pension scheme and purchased using sums or assets out of the person's dependant's drawdown pension fund in respect of a money purchase arrangement under a registered pension scheme (“the drawdown fund”) if before 6 April 2015—
(a) any payment of the annuity was made,
(b) any payment was made of any other dependants' short-term annuity, or dependants' annuity, purchased using sums or assets out of—
(i) the drawdown fund, or
(ii) any fund represented (to any extent) by the drawdown fund, or
(c) any payment of dependants' income withdrawal was made from—
(i) the drawdown fund, or
(ii) any fund represented (to any extent) by the drawdown fund.
(5) Subsection (1) does not exempt payments to a person of a dependants' short-term annuity, or dependants' annuity, payable in respect of a deceased member of a registered pension scheme and purchased using sums or assets out of the person's dependant's flexi-access drawdown fund in respect of a money purchase arrangement under a registered pension scheme (“the new fund”) if—
(a) any of the sums or assets that make up the new fund—
(i) became newly-designated dependant funds under paragraph 22A(2)(b) of Schedule 28 to FA 2004 or as a result of the operation of any of paragraphs 22B to 22D of that Schedule, or
(ii) arise, or (directly or indirectly) derive, from any such newly-designated funds or from sums or assets that to any extent so arise or derive,
(b) before 6 April 2015—
(i) any payment of dependants' income withdrawal in respect of the deceased member was made to the person from, or
(ii) any payment in respect of the deceased member was made to the person of a dependants' short-term annuity, or dependants' annuity, purchased using sums or assets out of,
the person's dependant's drawdown pension fund in respect of a money purchase arrangement under a registered pension scheme, and
(c) any of the sums or assets that made up that fund at the time of the payment make up, or are represented by sums or assets that to any extent make up, the new fund.
(6) Where relevant unused uncrystallised funds—
(a) are designated on or after 6 April 2015 as available for the payment of dependants' drawdown pension or nominees' drawdown pension, and
(b) as a result of the designation make up (to any extent) a person's dependant's flexi-access drawdown fund or nominee's flexi-access drawdown fund in respect of a money purchase arrangement under a registered pension scheme, but
(c) are not so designated before the end of the relevant two-year period,
subsection (1) does not exempt payments to the person of a dependants' short-term annuity, nominees' short-term annuity, dependants' annuity or nominees' annuity if any of the sums or assets used to purchase the annuity represent, at the time of the purchase, the whole or any part of those relevant unused uncrystallised funds.
(7) In this section “the relevant two-year period”, in relation to relevant unused uncrystallised funds held for the purposes of a money purchase arrangement relating to a deceased individual under a registered pension scheme, means the period of two years beginning with the earlier of—
(a) the day on which the scheme administrator first knew of the individual's death, and
(b) the day on which the scheme administrator could first reasonably have been expected to know of it.
(8) For the purposes of this section, sums or assets held after the death of a member of a registered pension scheme for the purposes of a money purchase arrangement relating to the member under the scheme are “relevant unused uncrystallised funds” if—
(a) they are unused uncrystallised funds, and
(b) the member had not reached the age of 75 at the date of the member's death.
(9) Paragraph 27E(4) and (5) of Schedule 28 to FA 2004 (meaning of “unused uncrystallised funds”) apply for the purposes of subsection (8)(a).
646D Non-registered schemes: beneficiaries' annuities from unused funds
(1) The charge to tax under this Part does not apply to an annuity payable to a person if—
(a) it is paid in respect of a deceased member of an overseas pension scheme, or relevant non-UK scheme, who had not reached the age of 75 at the date of the member's death,
(b) it would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), be a dependants' annuity or nominees' annuity,
(c) the member died on or after 3 December 2014,
(d) either—
(i) the annuity was purchased using sums or assets that would, if the scheme were a registered pension scheme, be unused drawdown funds or unused uncrystallised funds, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity—
(a) that was payable to the person by that other insurance company,
(b) that was purchased as mentioned in sub-paragraph (i) or this sub-paragraph, and
(c) that would have been a dependants' annuity or nominees' annuity (as the case may be) if the scheme had been a registered pension scheme,
ceasing to be payable,
(e) no payment of the annuity is made before 6 April 2015, and
(f) in a case where the annuity is purchased as mentioned in paragraph (d)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (d)(i), and
(ii) any other annuity purchased as mentioned in paragraph (d)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(2) The charge to tax under this Part does not apply to an annuity payable to a person if—
(a) it is paid in respect of a deceased member of an overseas pension scheme or relevant non-UK scheme,
(b) it is paid on the subsequent death of an individual who would, if the scheme were a registered pension scheme, be a dependant, nominee or successor of the member (“the beneficiary”),
(c) it would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), be a successors' annuity,
(d) the beneficiary had not reached the age of 75 at the date of the beneficiary's death,
(e) the beneficiary died on or after 3 December 2014,
(f) either—
(i) the annuity was purchased using sums or assets that would, if the scheme were a registered pension scheme, be undrawn funds, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity—
(a) that was payable to the person by that other insurance company,
(b) that was purchased as mentioned in sub-paragraph (i) or this sub-paragraph, and
(c) that would have been a successors' annuity if the scheme had been a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8),
ceasing to be payable,
(g) no payment of the annuity is made before 6 April 2015, and
(h) in a case where the annuity is purchased as mentioned in paragraph (f)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (f)(i), and
(ii) any other annuity purchased as mentioned in paragraph (f)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(3) The charge to tax under this Part does not apply to an annuity payable to a person if—
(a) it is paid in respect of a deceased member of an overseas pension scheme, or relevant non-UK scheme, who had not reached the age of 75 at the date of the member's death,
(b) it would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), be a dependants' annuity payable to a dependant of the member or a nominees' annuity payable to a nominee of the member,
(c) the member died on or after 3 December 2014,
(d) the annuity—
(i) was purchased together with an annuity payable to the member that would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), have been a lifetime annuity, or
(ii) was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity—
(a) that was payable to the person by that other insurance company, and
(b) that would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), have been a dependants' annuity or nominees' annuity (as the case may be) purchased as mentioned in sub-paragraph (i) or this sub-paragraph,
ceasing to be payable,
(e) no payment of the annuity is made before 6 April 2015, and
(f) in a case where the annuity is purchased as mentioned in paragraph (d)(ii), no payment is made before 6 April 2015 of—
(i) the prior annuity purchased as mentioned in paragraph (d)(i), and
(ii) any other annuity purchased as mentioned in paragraph (d)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity.
(4) The charge to tax under this Part does not apply to payments to a person of an annuity if—
(a) either—
(i) a member of an overseas pension scheme, or relevant non-UK scheme, was entitled to be paid the annuity immediately before the member's death, or
(ii) the annuity was purchased using sums or assets transferred to an insurance company by another insurance company in consequence of an annuity to which there was entitlement as mentioned in sub-paragraph (i), or which was purchased as mentioned in this sub-paragraph, ceasing to be payable,
(b) the payments would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by subsection (8), be—
(i) payments of a lifetime annuity, and
(ii) payable to the person under pension rule 2 (see section 165 of FA 2004),
(c) the member had not reached the age of 75 at the date of the member's death,
(d) the member died on or after 3 December 2014,
(e) any payment of the annuity made before 6 April 2015 is made to the member, and
(f) in a case where the annuity is one purchased as mentioned in paragraph (a)(ii), any payment made before 6 April 2015—
(i) of the prior annuity to which there is entitlement as mentioned in paragraph (a)(i), or
(ii) of any other annuity purchased as mentioned in paragraph (a)(ii) that is in the chain of annuities beginning with that prior annuity and ending with the annuity,
is made to the member.
(5) Paragraph 27E(3) to (5) of Schedule 28 to FA 2004 (meaning of “unused drawdown funds” and “unused uncrystallised funds”) apply for the purposes of subsection (1).
(6) Paragraph 27FA(2) of Schedule 28 to FA 2004 (meaning of “undrawn funds”) applies for the purposes of subsection (2)(f).
(7) For the purposes of subsection (3)(d), an annuity is purchased together with another if they are purchased—
(a) in the form of a joint life annuity, or
(b) separately in circumstances in which the day on which the one is purchased is no earlier than seven days before, and no later than seven days after, the day on which the other is purchased.
(8) In this section “insurance company” means—
(a) an insurance company as defined by section 275 of FA 2004, or
(b) a person—
(i) whose normal business includes the activity of providing annuities,
(ii) who carries on that activity in a country or territory outside the United Kingdom, and
(iii) whose carrying on of that activity in any particular country or territory outside the United Kingdom—
(a) is regulated in that country or territory, or
(b) is lawful under the law of that country or territory because it is regulated in another country or territory,
and for this purpose an activity is regulated in a country or territory if it is regulated by the government of that country or territory or by a body established under the law of that country or territory for the purpose of regulating the carrying-on of the activity.
646E Non-registered schemes: beneficiaries' annuities from drawdown funds
(1) The charge to tax under this Part does not apply to an annuity paid to a person if—
(a) it is paid in respect of a deceased member of an overseas pension scheme, or a relevant non-UK scheme, who had not reached the age of 75 at the date of the member's death,
(b) the person would, if that scheme were a registered pension scheme, be a dependant or nominee of the member,
(c) the annuity was purchased using sums or assets held for the purposes of a money purchase arrangement under an overseas pension scheme or relevant non-UK scheme, and those sums or assets would if that scheme were a registered pension scheme form the whole or part of the person's—
(i) dependant's drawdown pension fund,
(ii) dependant's flexi-access drawdown fund, or
(iii) nominee's flexi-access drawdown fund,
in respect of the arrangement,
(d) the annuity would, if the scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by section 646D(8), be a dependants' short-term annuity or dependants' annuity or (as the case may be) a nominees' short-term annuity or nominees' annuity, and
(e) the member died on or after 3 December 2014.
(2) The charge to tax under this Part does not apply to an annuity payable to a person if—
(a) it is paid in respect of a deceased individual (“the beneficiary”) who had not reached the age of 75 at the date of the beneficiary's death,
(b) the beneficiary would have been a dependant, nominee or successor of a deceased member of an overseas pension scheme, or relevant non-UK scheme, if that scheme had been a registered pension scheme,
(c) the person would, if that scheme were a registered pension scheme, be a successor of the member,
(d) the annuity was purchased using sums or assets out of a fund held for the purposes of a money purchase arrangement under an overseas pension scheme or relevant non-UK scheme and would, if that scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by section 646D(8), be a successors' short-term annuity, or successors' annuity, purchased using sums or assets out of the person's successor's flexi-access drawdown fund in respect of the arrangement, and
(e) the beneficiary died on or after 3 December 2014.
(3) Subsection (1) is subject to subsections (4) and (5).
(4) Subsection (1) does not exempt payments on or after 6 April 2015 to a person of an annuity payable in respect of a deceased member of an overseas pension scheme, or relevant non-UK scheme, if—
(a) the annuity is purchased using sums or assets held for the purposes of a money purchase arrangement under an overseas pension scheme or relevant non-UK scheme,
(b) the annuity would, if that scheme were a registered pension scheme and if “insurance company” in Part 4 of FA 2004 had the meaning given by section 646D(8), be a dependants' short-term annuity or dependants' annuity,
(c) the annuity was purchased using sums or assets out of a fund that would, if that scheme were a registered pension scheme, be the person's dependant's drawdown pension fund in respect of the arrangement (“the drawdown fund”), and
(d) before 6 April 2015—
(i) any payment of the annuity was made,
(ii) any payment was made to the person of any other annuity purchased using sums or assets out of the drawdown fund or out of any fund represented (to any extent) by the drawdown fund, or
(iii) any payment was made to the person out of the drawdown fund, or out of any fund represented (to any extent) by the drawdown fund, of any pension that would be dependants' income withdrawal if the fund concerned were held for the purposes of a registered pension scheme.
(5) Subsection (1) does not exempt payments to a person of an annuity payable in respect of a deceased member of an overseas pension scheme, or relevant non-UK scheme, if—
(a) the annuity was purchased using sums or assets held for the purposes of a money purchase arrangement under an overseas pension scheme or relevant non-UK scheme and would, if that scheme were a registered pension scheme and “insurance company” in Part 4 of FA 2004 had the meaning given by section 646D(8), be a dependants' short-term annuity or dependants' annuity,
(b) the annuity was purchased using sums or assets out of a fund (“the new fund”) that would, if that scheme were a registered pension scheme, be the person's dependant's flexi-access drawdown fund in respect of the arrangement,
(c) before 6 April 2015—
(i) any payment of pension in respect of the deceased member was made to the person from a fund held for the purposes of a money purchase arrangement under an overseas pension scheme, or relevant non-UK scheme, that would be a payment of dependants' income withdrawal from the person's dependant's drawdown pension fund in respect of the arrangement if the scheme were a registered pension scheme, or
(ii) any payment in respect of the deceased member was made to the person of an annuity purchased using sums or assets out of a fund held for the purposes of a money purchase arrangement under an overseas pension scheme, or relevant non-UK scheme, that would be a payment of a dependants' short-term annuity, or dependants' annuity, purchased using sums or assets out of the person's dependant's drawdown pension fund in respect of the arrangement if the scheme were a registered pension scheme, and
(d) any of the sums or assets that made up the fund mentioned in paragraph (c)(i) or (ii) make up, or are represented by sums or assets that to any extent make up, the new fund.
647 Introduction and meaning of “foreign residence condition” etc.
(1) The provisions of this Part provide that no liability to income tax arises on certain kinds of pensions if the foreign residence condition is met.
(2) The foreign residence condition is met in relation to a pension if the pension is payable to a person who is not resident in the United Kingdom.
(3) For the purposes of the foreign residence condition, a person is taken to be not resident in the United Kingdom only if—
(a) a person makes a claim to the Commissioners for Her Majesty’s Revenue and Customs that the person is not resident, and
(b) the Commissioners are satisfied that the person is not resident.
(4) In this Chapter “pension” includes—
(a) a gratuity or any sum payable on or in respect of death,
(b) a return of contributions, and
(c) any interest or other addition included in a return of contributions.
(1) No liability to income tax arises on a pension which is paid from the Central African Pension Fund if the foreign residence condition is met.
(2) In this section “the Central African Pension Fund” means the fund established under that name by section 24 of the Federation of Rhodesia and Nyasaland (Dissolution) Order in Council 1963 (S.I. 1963/2085).
(1) No liability to income tax arises on a pension paid out of a fund which is established—
(a) in the United Kingdom,
(b) by a Commonwealth government,
(c) for the sole purpose of providing pensions payable in respect of service under that government,
if the foreign residence condition is met.
(2) In this section “Commonwealth government” means—
(a) the government of a territory or country mentioned in subsection (3),
(b) the government of any part of a territory or country mentioned in subsection (3), or
(c) a government constituted for two or more of the territories or countries mentioned in subsection (3).
(3) The territories and countries referred to in subsection (2) are—
(a) a country mentioned in Schedule 3 to the British Nationality Act 1981 (c. 61) apart from Australia, Canada, New Zealand, India, Sri Lanka and Cyprus,
(b) an associated state,
(c) a British overseas territory,
(d) a protectorate,
(e) a protected state, and
(f) a United Kingdom trust territory.
(4) In subsection (2)(c) the reference to a government constituted for two or more of the territories or countries mentioned in subsection (3) includes a reference to any authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more of those territories or countries.
(5) In subsection (3)(f) “United Kingdom trust territory” means a territory administered by the government of the United Kingdom under the trusteeship system of the United Nations.
(1) No liability to income tax arises on a pension which is paid under the Oversea Superannuation Scheme (formerly known as the Colonial Superannuation Scheme) if the foreign residence condition is met.
(2) For the purposes of subsection (1) a pension is paid under the Oversea Superannuation Scheme if—
(a) the pension is paid under the Scheme as it has effect (by reason of section 2(4A) of OPA 1973) as a scheme under section 2 of OPA 1973, or
(b) the pension is paid under a scheme which—
(i) the Secretary of State has made under section 2(1) of OPA 1973, and
(ii) corresponds to the Oversea Superannuation Scheme.
(1) No liability to income tax arises on a pension which is paid under section 1 of OPA 1973 if the foreign residence condition is met.
(2) Subsection (1) applies whether or not the pension is paid out of a fund established under a scheme made under section 1 of OPA 1973.
(3) But subsection (1) does not apply to any part of a pension paid because the Pensions (Increase) Acts apply to it.
(4) In this section “the Pensions (Increase) Acts” means—
(a) the Pensions (Increase) Act 1971 (c. 56), and
(b) any Act passed after that Act for purposes which correspond to the purposes of that Act.
(1) No liability to income tax arises on a pension—
(a) which is paid under the authority of the Overseas Service Act 1958 (c. 14), and
(b) which the Secretary of State certifies to be attributable to the employment of a person in the public services of an overseas territory,
if the foreign residence condition is met.
(2) If the Secretary of State certifies that only part of a pension paid under the authority of the 1958 Act is attributable to the employment of a person in the public services of an overseas territory, subsection (1) applies only to that part of the pension.
(3) For the purposes of subsections (1) and (2) a pension is paid under the authority of the 1958 Act if condition A or B is met.
(4) Condition A is that the pension is paid under either of the following—
(a) an order made under section 2 of the 1958 Act, or
(b) section 4(2) of the 1958 Act,
as it has effect (by reason of section 2(3) of OPA 1973) as a scheme under section 2 of OPA 1973.
(5) Condition B is that the pension is paid under a scheme which the Secretary of State—
(a) has made under section 2(1) of OPA 1973, and
(b) has certified to correspond to—
(i) an order made under section 2 of the 1958 Act, or
(ii) section 4(2) of the 1958 Act.
(6) For the purposes of this section, a person is taken to be employed in the public service of an overseas territory at any time when—
(a) the person is employed in any capacity under the government of that territory, or under any municipal or other local authority in it,
(b) the person is employed in circumstances not falling within paragraph (a), by a body corporate established for any public purpose in that territory by an enactment of a legislature empowered to make laws for that territory, or
(c) the person is the holder of a public office in that territory in circumstances not falling within paragraph (a) or (b).
(7) In subsection (6) references to the government of an overseas territory include references to—
(a) a government constituted for two or more overseas territories, and
(b) any authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more such territories.
(8) In this section—
“the 1958 Act” means the Overseas Service Act 1958 (c. 14);
“certified” means certified for the purposes of ICTA 1970, ICTA or this Act.
(1) No liability to income tax arises on a pension which is paid out of the Overseas Service Pensions Fund if the foreign residence condition is met.
(2) In this section “the Overseas Service Pensions Fund” means the fund with that name established under section 7(1) of the Overseas Aid Act 1966 (c. 21).
(3) In this section “pension” includes not only the things mentioned in section 647(4) but also any sum payable in respect of ill-health.
654 The Pensions (India, Pakistan and Burma) Act 1955
(1) No liability to income tax arises on a pension paid under the authority of the Pensions (India, Pakistan and Burma) Act 1955 (c. 22) if the foreign residence condition is met.
(2) A pension is paid under the authority of the 1955 Act if—
(a) the pension is paid under the 1955 Act as it has effect (by reason of section 2(3) of OPA 1973) as a scheme under section 2 of OPA 1973, or
(b) the pension is paid under a scheme which the Secretary of State—
(i) has made under section 2(1) of OPA 1973, and
(ii) has certified to correspond to the provision made under the 1955 Act.
(3) This section does not apply to any part of a pension paid because the Pensions (Increase) Acts apply to it.
(4) In this section—
“the 1955 Act” means the Pensions (India, Pakistan and Burma) Act 1955 (c. 22);
“certified” means certified for the purposes of ICTA 1970, ICTA or this Act;
“the Pensions (Increase) Acts” means—
the Pensions (Increase) Act 1971 (c. 56), and
any Act passed after that Act for purposes which correspond to the purposes of that Act.
(1) The structure of this Part is as follows—
Chapter 2—
(a) imposes the charge to tax on social security income, and
(b) provides for deductions to be made from the amount of income chargeable;
Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—
(a) the amount of income chargeable to tax for a tax year, and
Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);
Chapters 6 and 7 make provision about foreign benefits.
Chapter 8 makes provision for the high income child benefit charge.
Chapter 9 makes provision for the winter fuel payment charge.
(2) For other provisions about the taxation of social security benefits, see—
section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);
section 781 of ITTOIA 2005 (exemption from income tax for payments under New Deal 50plus);
section 782 of ITTOIA 2005 (exemption from income tax for payments under employment zone programmes);
section 44 of FA 2016 (tax treatment of supplementary welfare payments: Northern Ireland);
section 13 of FA 2020 (power to exempt social security benefits from income tax) ;
section 27 of F(No. 2)A 2023 (power to clarify tax treatment of devolved social security benefits).
(3) For the charge to tax on social security pensions, see Part 9 (pension income).
656 Nature of charge to tax on social security income
(1) The charge to tax on social security income is a charge to tax on that income excluding any exempt income.
(2) “Exempt income” is social security income on which no liability to income tax arises as a result of any provision of Chapter 4, 5 or 7 of this Part.
This definition applies for the purposes of this Part.
657 Meaning of “social security income”, “taxable benefits” etc.
(1) This section defines—
“social security income” for the purposes of the Tax Acts, and
“taxable benefits”, “Table A” and “Table B” for the purposes of this Part.
(2) “Social security income” means—
(a) the United Kingdom social security benefits listed in Table A,
(b) the United Kingdom social security benefits listed in Table B,
(c) the foreign benefits to which section 678 applies, and
(d) the foreign benefits to which section 681(2) applies.
(3) “Taxable benefits” means—
(a) the United Kingdom social security benefits listed in Table A, and
(b) the foreign benefits to which section 678 applies.
(4) Subsections (2) and (3) are subject to section 660(2).
(5) “Table A” means Table A in section 660.
(6) “Table B” means Table B in section 677.
(1) The amount of social security income which is charged to tax under this Part for a particular tax year is as follows.
(2) In relation to a taxable benefit, the amount charged to tax is the net taxable social security income for the tax year.
(3) The net taxable social security income for a taxable benefit for a tax year is given by the formula—
TSSI
-
PGD
where—
TSSI means the amount of taxable social security income for that benefit for that year (see subsections (4) to (7)), and
PGD means the amount of the deduction (if any) allowed from the benefit under Part 12 (payroll giving).
(4) In relation to bereavement allowance, carer’s allowance, carer's allowance supplement, carer support payment, contributory employment and support allowance, incapacity benefit, income support, Scottish Carer Supplement, welfare 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 in the amount payable of, income support (which are listed in Table A), the amount of taxable social security income is determined in accordance with section 661.
(5) In relation to any other benefit listed in Table A, the amount of taxable social security income is the amount of the benefit that falls to be charged to tax.
(6) In relation to foreign benefits to which section 678 applies, the amount of taxable social security income is determined in accordance with section 679.
(7) In determining for the purposes of this Act the amount of taxable social security income, any exempt income is to be excluded.
(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.
(1) This section applies in relation to each of the following taxable benefits listed in Table A—
bereavement allowance,
carer’s allowance,
carer's allowance supplement,
carer support payment,
contributory employment and support allowance,
incapacity benefit, ...
income support.
Scottish Carer Supplement,
welfare 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.
(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.
663 Long-term incapacity benefit: previous entitlement to invalidity benefit
(1) No liability to income tax arises on long-term incapacity benefit if—
(a) a person is entitled to the benefit for a day of incapacity for work which falls in a period of incapacity for work which is treated for the purposes of that benefit as having begun before 13th April 1995, and
(b) the part of that period which is treated as having fallen before that date includes a day for which that person was entitled to invalidity benefit.
(2) In this section—
“invalidity benefit” means invalidity benefit under—
Part 2 of SSCBA 1992, or
Part 2 of SSCB(NI)A 1992;
“long-term incapacity benefit” means incapacity benefit payable under—
section 30A(5), 40 or 41 of SSCBA 1992, or
section 30A(5), 40 or 41 of SSCB(NI)A 1992.
664 Short-term incapacity benefit not payable at the higher rate
(1) No liability to income tax arises on short-term incapacity benefit unless it is payable at the higher rate.
(2) In this section—
(a) “short-term incapacity benefit” means incapacity benefit payable under—
(i) section 30A(1) of SSCBA 1992, or
(ii) section 30A(1) of SSCB(NI)A 1992;
(b) the reference to short-term incapacity benefit payable at the higher rate is to be construed in accordance with—
(i) section 30B of SSCBA 1992, or
(ii) section 30B of SSCB(NI)A 1992.
665 Exempt unless payable to a person involved in a trade dispute
(1) No liability to income tax arises on income support unless—
(a) the income support is payable to one member of a ... couple (“the claimant”), and
(b) section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.
(2) In this section “couple” has the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.
(3) No liability to income tax arises on a relevant welfare supplementary payment unless the whole or part of the payment relates to a period in which the claimant was prevented from being entitled to jobseeker’s allowance by–
(a) section 14 of the Jobseekers Act 1995 (trade disputes), or
(b) Article 16 of the Jobseekers (Northern Ireland) Order 1995 (trade disputes)
or would have been so prevented if otherwise entitled to that benefit.
(4) Where part of a relevant welfare supplementary payment relates to such a period no liability to income tax arises on the part that does not relate to such a period.
No liability to income tax arises on a part of income support which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4 of CS(NI)O 1995).
(1) If the amount of income support and 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.
(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.
(1) A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount for the purpose of calculating the income support consists only of an amount in respect of the relevant couple.
The taxable maximum is equal to one half of the applicable amount.
(2) A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount includes amounts that are not in respect of the relevant couple.
The taxable maximum is equal to one half of the amount which is included in the applicable amount in respect of the relevant couple.
(2A) A claimant’s taxable maximum for a week is determined under this subsection if the claimant is not a member of a couple.
The taxable maximum is equal to the applicable amount.
(3) A claimant’s taxable maximum for a part of a week is determined as follows—
Step 1
Assume that the income support is paid to the claimant for the whole of, rather than part of, the week.
Step 2
Determine under subsection (1) or (2) what the claimant’s taxable maximum for that week would be on that assumption.
Step 3
Determine the claimant’s taxable maximum for the part of the week using this formula—
N
7
×
TMW
where—
N is the number of days in the part of the week for which the claimant is actually paid the income support, and
TMW is the taxable maximum for the whole week determined under step 2.
(A1) In sections 665 and 667 “relevant welfare supplementary payment” means a payment to which a person is entitled under–
(a) regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12 of WSP(LCP)R(NI) 2016, or
(b) regulation 4 , 5 or 6 of WSP(LDRP)R(NI) 2016.
(1) In section 668, except in relation to Northern Ireland—
“applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;
“couple” has the same meaning as in section 137(1) of SSCBA 1992
(2) In section 668, in relation to Northern Ireland—
“applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;
“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992
(3) In section 668 “relevant couple”, in relation to a claimant, means the ... couple of which the claimant is a member.
No liability to income tax arises on a part of a jobseeker’s allowance which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4 of CS(NI)O 1995).
(1) If the amount of jobseeker’s allowance and 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.
(2) The claimant’s taxable maximum for a period is determined under sections 672 to 674.
(1) A claimant’s taxable maximum for a week is determined—
(a) under section 673, if the claimant is paid an income-based jobseeker’s allowance for that week, or
(b) under section 674, if the claimant is paid a contribution-based jobseeker’s allowance for that week.
(2) A claimant’s taxable maximum for a part of a week is determined as follows—
Step 1
Assume that the jobseeker’s allowance is paid to the claimant for the whole of, rather than part of, the week.
Step 2
Determine under section 673 or 674 what the claimant’s taxable maximum for that week would be on that assumption.
Step 3
Determine the claimant’s taxable maximum for the part of the week using this formula—
M
7
×
TMW
where—
N is the number of days in the part of the week for which the claimant is actually paid the jobseeker’s allowance, and
TMW is the taxable maximum for the whole week determined under step 2.
(1) A claimant’s taxable maximum for a week is determined under this section if—
(a) the claimant is paid an income-based jobseeker’s allowance for that week, or
(b) the claimant is assumed under section 672(2) to be paid an income-based jobseeker’s allowance for that week.
(2) If the claimant is not a member of a ... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which would be applicable to the claimant if a contribution-based jobseeker’s allowance were payable to the claimant for that week.
(3) If the claimant is a member of a ... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which is included in the jobseeker’s allowance in respect of the couple for that week.
(4) But if—
(a) the claimant is a member of a ... couple, and
(b) the other member of that couple is prevented by section 14 of JSA 1995 or Article 16 of JS(NI)O 1995 (trade disputes) from being entitled to a jobseeker’s allowance,
the claimant’s taxable maximum for that week is equal to half the portion of the applicable amount which is included in the jobseeker’s allowance in respect of the couple for that week.
(1) A claimant’s taxable maximum for a week is determined under this section if—
(a) the claimant is paid a contribution-based jobseeker’s allowance for that week, or
(b) the claimant is assumed under section 672(2) to be paid a contribution-based jobseeker’s allowance for that week.
(2) If the claimant is not a member of a ... couple, the claimant’s taxable maximum for the week is equal to the age-related amount which is applicable to the claimant for that week.
(3) If the claimant is a member of a ... couple, the claimant’s taxable maximum for the week is equal to the portion of the applicable amount which would be included in the jobseeker’s allowance in respect of the couple if an income-based jobseeker’s allowance were payable to the claimant for that week.
(A1) In section 671 “relevant welfare supplementary payments” means payments to which a person is entitled under–
(a) regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a)) of WSP(LCP)R(NI) 2016, or
(b) regulation 11, 12, 13, 14 or 15 of WSP(LDRP)R(NI) 2016.
(1) In sections 671 to 674, except in relation to Northern Ireland—
“age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under section 4 of JSA 1995;
...
“contribution-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 4 of the JS(NI)O 1995;
...
“income-based jobseeker’s allowance” means a jobseeker’s allowance entitlement to which is based on the claimant satisfying conditions which include those set out in Article 5 of the JS(NI)O 1995 or a joint-claim jobseeker’s allowance (which means a jobseeker’s allowance entitlement to which arises by virtue of Article 3(2B) of the JS(NI)O 1995);
“couple” has the same meaning as in section 35(1) of JSA 1995
(2) In sections 671 to 674, in relation to Northern Ireland—
“age-related amount” and “applicable amount” mean the amounts determined as such in accordance with regulations made under Article 6 of JS(NI)O 1995;
“contribution-based jobseeker’s allowance” and “income-based jobseeker’s allowance” have the same meaning as in Article 3(4) of JS(NI)O 1995;
“couple” has the same meaning as in Article 2(2) of JS(NI)O 1995
677 UK social security benefits wholly exempt from tax: Table B
(1) No liability to income tax arises on the United Kingdom social security benefits listed in Table B.
TABLE B—PART 1 BENEFITS PAYABLE UNDER PRIMARY LEGISLATION AND NORTHERN IRELAND WELFARE SUPPLEMENTARY PAYMENTS etc
Social security benefit | Payable under
Adult Disability Payment | SS(S)A 2018 | Sections 24 and 31
Attendance allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 64 Section 64
. . . | . . . | . . .
. . . | ... ... | ... ...
Bereavement support payment | PA 2014 Any provision made for Northern Ireland which corresponds to section 30 of PA 2014 | Section 30
Best start grant | SS(S)A 2018 | Sections 24 and 32
Child benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 141 Section 137
. . . | . . . | . . .
Child tax credit | TCA 2002 | Part 1
. . . | . . . | . . .
Disability assistance for children and young people | SS(S)A 2018 | Sections 24 and 31
Disability living allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 71 Section 71
Discretionary housing payment | SS(S)A 2018 | Section 88
Discretionary support award | DSR(NI) 2016 | Regulation 2
Flexible support fund payment | ETA 1973 | Section 2
Funeral expense assistance | SS(S)A 2018 | Sections 24 and 35
Guardian’s allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 77 Section 77
. . . | . . . | . . .
Housing benefit | SSCBA 1992 SSCB(NI)A 1992 | Section 130 Section 129
. . . | . . . | . . .
. . . | . . . | . . .
In-work emergency fund payment | ETA(NI) 1950 | Section 1
Income-related employment and support allowance | WRA 2007 | Section 1(2)(b)
Any provision made for Northern Ireland which corresponds to section 1(2)(b) of WRA 2007
Industrial injuries benefit (apart from industrial death benefit) | SSCBA 1992 SSCB(NI)A 1992 | Section 94 Section 94
Job start | ETA 1973 | Section 2
Payments made under the Parental Transitions Support scheme | LGSA 2003 | Section 20
Payments out of the social fund | SSCB(NI)A 1992 | Section 138
SSCBA 1992 | Section 134
Payments 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 | SW(S)A 1968 | Section 12
C(S)A 1995 | Section 22
LGSA 2003 | Section 20
GOWA 2006 | Section 60
FPA(NI) 2009 | Section 4
LGE(W)A 2021 | Section 24
Payment under a council tax reduction scheme: England | LGFA 1992 | Section 13A(2)
Pension Age Disability Payment | SS(S)A 2018 | Sections 24 and 31
Pensioner’s Christmas bonus | SSCBA 1992 SSCB(NI)A 1992 | Section 148 Section 144
Personal independence payment | WRA 2012 | Section 77
Any provision made for Northern Ireland which corresponds to section 77 of WRA 2012
. . . | . . . | . . .
Scottish Adult Disability Living Allowance | SS(S)A 2018 | Sections 24 and 31
Severe disablement allowance | SSCBA 1992 SSCB(NI)A 1992 | Section 68 Section 68
Short-term assistance | SS(S)A 2018 | Section 36
State maternity allowance | SSCBA 1992 | Section 35 or 35B
Any provision made for Northern Ireland which corresponds to section 35 or 35B of SSCBA 1992
State pension credit | SPCA 2002 SPCA(NI) 2002 | Section 1 Section 1
Universal credit | WRA 2012 | Part 1
Any provision made for Northern Ireland which corresponds to Part 1 of WRA 2012
Welfare supplementary payment payable pursuant a reduction of the amount payable of housing benefit | HB(WSP)R(NI) 2017 | Regulation 2
WSPR(NI) 2016 | Regulation 4
Welfare supplementary payment payable pursuant to a reduction of the amount payable of employment and support allowance | WSP(LCP)R(NI) 2016 | Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(b))
SP(LDRP)R(NI) 2016 | Regulation 20, 21 or 22
Welfare supplementary payment payable pursuant to the loss of disability living allowance | WSP(LDLA)R(NI) 2016 | Regulation 4, 8, 13 or 14
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension credit | WSP(LCP)R(NI) 2016 | Regulation 16
Welfare supplementary payment payable pursuant to a reduction in the amount payable of working tax credit | WSP(LDRP)R(NI) 2016 | Regulation 27 or 28
Welfare supplementary payment payable pursuant to a reduction in the amount payable of state pension tax credit | WSP(LDRP)R(NI) 2016 | Regulation 33 or 34
Winter heating assistance | SS(S)A 2018 | Section 30
Working tax credit | TCA 2002 | Part 1
Young carer grant | SS(S)A 2018 | Sections 24 and 28
TABLE B — PART 2 BENEFITS PAYABLE UNDER REGULATIONS
Social security benefit | Payable under regulations made under
. . . | . . . | . . .
Carer's Additional Person Payment | CA(CSP)(S)R 2023 | Regulation 14B
Discretionary housing payment | CSPSSA 2000 | Section 69
Payments made under the Best Start Foods scheme | SSA 1988 | Section 13
Payments made under the Healthy Start scheme | SSA 1988 | Section 13
Payments to reduce under-occupation by housing benefit claimants | WRPA 1999 WRP(NI)O 1999 | Section 79 Article 70
Payments 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 | FAA(NI) 2009 | Section 2
Payment under a council tax reduction scheme: Wales | LGFA 1992 | Section 13A(4)
Scottish child payment | SS(S)A 2018 | Section 79
(2) Industrial death benefit is charged to tax under Part 9 (see section 577).
(3) In this section “industrial death benefit” means any benefit payable under—
(a) section 94 of, and Part 6 of Schedule 7 to, SSCBA 1992, or
(b) section 94 of, and Part 6 of Schedule 7 to, SSCB(NI)A 1992.
(1) This section applies to any benefit which is payable under the law of a country or territory outside the United Kingdom if—
(a) it is substantially similar in character to a benefit listed in Table A, and
(b) it is payable to a person resident in the United Kingdom.
(2) But this section does not apply to a benefit which is charged to tax under Part 9 (pension income).
(1) If section 678 applies, the taxable social security income for a taxable benefit for a tax year is the full amount of the social security income arising in the tax year, but subject to subsection (2).
(2) That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
(3) See also Chapter 4 of that Part (unremittable income).