HC Deb 12 February 1980 vol 978 cc602-3W
Mr. Field

asked the Chancellor of the Exchequer if he will list those social security benefits which are taxable and those which are not.

Mr. Peter Rees

[pursuant to his reply, 8 February 1980]: The following benefits are taxable:

Industrial Death Benefit

Invalid Care Allowance

Invalidity Allowance when paid with retirement pension

Mobility Allowance

Old Persons' Pension

Retirement Pension

Widowed Mothers' Allowance

Widows' Allowance

Widows' Pension

The following benefits are not taxable:

  • i. Short-term benefits
  • Maternity allowance Sickness benefit
  • Unemployment benefit
  • ii. Benefits in respect of children
  • Child benefit
  • Child dependency additions paid with widows' pension, widows' allowance, widowed mothers' allowance, retirement pension or invalid care allowance
  • Child Special Allowance
  • Guardian's Allowance
  • iii. Industrial injury benefits
  • Constant attendance allowance Disablement benefit
  • Exceptionally severe disablement allowance
  • Injury benefit
  • Special hardship allowance
  • 603
  • Unemployability supplement
  • Workmen's compensation supplementation
  • iv. War disablement benefits
  • Age Allowance
  • Allowance for lower standard of occupation
  • Clothing allowance
  • Comforts allowance
  • Constant attendance allowance
  • Disablement pension
  • Exceptionally severe disablement allowance
  • Severe disablement occupational allowance.
  • Unemployability allowance
  • v. Other benefits
  • Attendance allowance
  • Death grant
  • Family income supplement
  • Invalidity allowance when paid with invalidity pension
  • Invalidity pension (contributory or non-contributory)
  • Maternity grant
  • Supplementary benefit
  • War orphan's pension
  • War widow's pension.