Non-taxable state benefits

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

The majority of state benefits (also called social security benefits) are managed by the Department for Work and Pensions (DWP) via the Jobcentre Plus.

More information on the range of state benefits that may be available to individuals in the UK can be found on the GOV.UK website.

For more details of benefits in Scotland, see the Scottish Government website. For information on welfare benefit in Wales, see the Welsh Government website.

Significant welfare powers have been devolved to the Scottish Government, including the right to create new benefits and responsibility for some existing benefits. The tax status of benefits is determined by the UK Government.

The position in Wales is under review, with the majority of benefits administered at UK level, although the Welsh Government and local authorities in Wales continue to administer some grants and allowances. For an overview of the policy position, see the Wales Centre for Public Policy website.

Table of non-taxable UK state benefits

For completeness, the table below is based on ITEPA 2003, s 677, which includes some benefits which

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more

Owner-Managed Businesses

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more

Value Added Tax

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more

Non-taxable state benefits