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Benefits (Taxation)

Volume 978: debated on Tuesday 12 February 1980

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asked the Chancellor of the Exchequer if he will list those social security benefits which are taxable and those which are not.

[pursuant to his reply, 8 February 1980]: The following benefits are taxable:Industrial Death BenefitInvalid Care AllowanceInvalidity Allowance when paid with retirement pensionMobility AllowanceOld Persons' PensionRetirement PensionWidowed Mothers' AllowanceWidows' AllowanceWidows' PensionThe following benefits are not taxable:

  • i. Short-term benefits
  • Maternity allowance Sickness benefit
  • Unemployment benefit
  • ii. Benefits in respect of children
  • Child benefit
  • Child dependency additions paid with widows' pension, widows' allowance, widowed mothers' allowance, retirement pension or invalid care allowance
  • Child Special Allowance
  • Guardian's Allowance
  • iii. Industrial injury benefits
  • Constant attendance allowance Disablement benefit
  • Exceptionally severe disablement allowance
  • Injury benefit
  • Special hardship allowance
  • Unemployability supplement
  • Workmen's compensation supplementation
  • iv. War disablement benefits
  • Age Allowance
  • Allowance for lower standard of occupation
  • Clothing allowance
  • Comforts allowance
  • Constant attendance allowance
  • Disablement pension
  • Exceptionally severe disablement allowance
  • Severe disablement occupational allowance.
  • Unemployability allowance
  • v. Other benefits
  • Attendance allowance
  • Death grant
  • Family income supplement
  • Invalidity allowance when paid with invalidity pension
  • Invalidity pension (contributory or non-contributory)
  • Maternity grant
  • Supplementary benefit
  • War orphan's pension
  • War widow's pension.