Non-taxable state benefits

Produced by Tolley

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Non-taxable state benefits
  • Table of non-taxable UK state benefits
  • Non-taxable foreign state benefits
  • Foreign state benefits paid to consular officers and employees

Non-taxable state benefits

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 can be found on the GOV.UK website.

Note that many of the non-taxable state benefits have been devolved to the Scottish Government. See the Devolved taxes in Scotland ― the current position [updated] news item.

Table of non-taxable UK state benefits

The following UK state benefits are not taxable and should not be reported on the tax return.

State benefitPayable under
Attendance allowanceSSCBA 1992, s 64
SSCB(NI)A 1992, s 64
Back to work bonusJobseekers Act 1995, s 26
JS(NI)O 1995, Art 28
Bereavement paymentSSCBA 1992, s 36
SSCB(NI)A 1992, s 36
Best start grantSS(S)A 2018, ss 24, 32
Child benefitSSCBA 1992, s 141
SSCB(NI)A 1992, s 137
Child’s special allowanceSSCBA 1992, s 56
SSCB(NI)A 1992, s 56
Child tax creditTCA 2002, Part 1
Council tax benefitSSCBA 1992, s 131
Disability assistance for children and young peopleSS(S)A 2018, ss 24, 31
Disability living allowanceSSCBA 1992, s 71
SSCB(NI)A 1992, s 71
Discretionary housing paymentSS(S)A 2018, s 88

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