Part 10U.K.Social security income
Chapter 4U.K.Taxable UK social security benefits: exemptions
Modifications etc. (not altering text)
C1Pt. 10 Chs. 4, 5: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), s. 13(1)(2)
Income support [F1and relevant welfare supplementary payments] U.K.
Textual Amendments
F1Words 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
668Taxable maximumU.K.
(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.
[F2(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—
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.
Textual Amendments
F2S. 668(2A) 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, 10