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

Owner-Managed Businesses

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

14 Jul 2020 13:26 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more

Tax Returns

Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

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

Corporation Tax

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more

Non-taxable state benefits