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 supplementSS(S)A 2018Sections 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 grantSS(S)A 2018Sections 24 and 32”
“Discretionary housing paymentSS(S)A 2018Section 88”
“Discretionary support awardDSR(NI) 2016Regulation 2”
“Funeral expense assistanceSS(S)A 2018Sections 24 and 34”
“Flexible support fund paymentETA 1973Section 2”
“Payment under a council tax reduction scheme: EnglandLGFA 1992Section 13A(2)”
“Young carer grant SS(S)A 2018Sections 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 paymentCSPSSA 2000Section 69”
“Payment under a council tax reduction scheme: WalesLGFA 1992Section 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 1992Local Government Finance Act 1992”
“CSPSSA 2000Child Support, Pensions and Social Security Act 2000”
“DSR(NI) 2016Discretionary Support Regulations (Northern Ireland) 2016 (S.R. (N.I.) 2016 No. 270)”
“SS(S)A 2018Social Security (Scotland) Act 2018”.