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 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+™
Powered by Tolley+
  • 02 Mar 2026 14:40

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more Read more

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 Read more