Non-taxable state benefits

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Non-taxable state benefits

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
imgtext

The majority of state benefits (also called social security benefits) are managed by the Department of 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 benefits in Scotland, see Social Security Scotland on GOV.SCOT. For the position on welfare benefit in Wales, see GOV.WALES.

The Scotland Act 2016 devolved significant welfare powers to the Scottish Parliament, including the right to create new benefits and responsibilty for some existing benefits. The tax status of benefits is determined by the UK parliament. The position in Wales is under review, with the majority of benefits administered at UK level, though the Welsh Government and local authorities in Wales continue to administer some grants and allowances. For policy position in Wales, see Wales centre for public policy.

Table of non-taxable UK state benefits

For completeness, this table is based on ITEPA 2003, s 667 which includes some benefits which are no longer in payment.

The following

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+™
Powered by Tolley+
  • 04 Oct 2024 12:21

Popular Articles

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more