§ Mr. Dormand
asked the Chancellor of the Exchequer which social security payments, pensions and related payments are not subject to income tax.
§ Mr. Moore
The following social security benefits are taxable: retirement pension, old person's pension, widow's pension, widowed mother's allowance, widow's allowance, industrial death benefit, invalid care allowance, unemployment benefit, and supplementary benefit paid to the unemployed and to strikers.
The remaining social security benefits — including any child additions to the benefits listed — are not taxable.
Payments made by employers under the statutory sick pay scheme are taxable.