Section 660 | Taxable benefits: UK benefits – Table A ^F1F2F3F4

TABLE A TAXABLE UK BENEFITS — shown as text

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