PART 1Direct taxes
Employment and social security income
12Tax treatment of social security income
1
Part 10 of ITEPA 2003 (social security income) is amended as follows.
2
In Table A in section 660 (taxable UK benefits), at the appropriate place insert—
Carer’s allowance supplement
SS(S)A 2018
Sections 24 and 28
3
In section 658 (amount charged to tax), in subsection (4), after “carer’s allowance,” insert “carer’s allowance supplement,”.
4
In section 661 (taxable social security income), in subsection (1), after “carer’s allowance,” insert “carer’s allowance supplement,”.
5
In Part 1 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under primary legislation), insert each of the following at the appropriate place—
Best start grant
SS(S)A 2018
Sections 24 and 32
Discretionary housing payment
SS(S)A 2018
Section 88
Discretionary support award
DSR(NI) 2016
Regulation 2
Funeral expense assistance
SS(S)A 2018
Sections 24 and 34
Flexible support fund payment
ETA 1973
Section 2
Payment under a council tax reduction scheme: England
LGFA 1992
Section 13A(2)
Young carer grant
SS(S)A 2018
Sections 24 and 28
6
In the heading of Part 1 of Table B in section 677(1), after “Northern Ireland welfare supplementary payments” insert “etc”.
7
In Part 2 of Table B in section 677(1) (UK social security benefits wholly exempt from tax: benefits payable under regulations), insert each of the following at the appropriate place—
Discretionary housing payment
CSPSSA 2000
Section 69
Payment under a council tax reduction scheme: Wales
LGFA 1992
Section 13A(4)
8
In Part 1 of Schedule 1 to ITEPA 2003 (abbreviations of Acts and instruments), insert each of the following at the appropriate place—
LGFA 1992
Local Government Finance Act 1992
CSPSSA 2000
Child Support, Pensions and Social Security Act 2000
DSR(NI) 2016
Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)
SS(S)A 2018
Social Security (Scotland) Act 2018