Income Tax (Earnings and Pensions) Act 2003 section 660

Taxable benefits: UK benefits - Table A

Section 660 sets out the list of UK social security benefits that are subject to income tax, known as "Table A", and explains how certain statutory payments are treated when they are already taxed as employment income.

• Table A lists all UK social security benefits that are taxable, including carer's allowance, employment and support allowance, incapacity benefit, income support, jobseeker's allowance, and various statutory payments such as maternity, paternity, adoption, shared parental, parental bereavement, neonatal care, and sick pay
• The table covers both Great Britain and Northern Ireland equivalents of each benefit, referencing the relevant social security legislation under which each benefit is payable
• Certain Northern Ireland welfare supplementary payments — those linked to the loss of carer's allowance, contributory employment and support allowance, income support, or jobseeker's allowance — are also included as taxable benefits
• Statutory paternity pay, statutory adoption pay, statutory maternity pay, statutory shared parental pay, statutory parental bereavement pay, statutory neonatal care pay, and statutory sick pay are excluded from being taxed as social security income if they are already taxed as employment income under another part of the Act

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