HC Deb 05 February 1987 vol 109 cc756-7W
Mr. Dormand

asked the Chancellor of the Exchequer which social security benefits, including pensions, are subject to taxation; and which are not subject to taxation.

Mr. Norman Lamont

The following social security benefits are taxable: retirement pension, widow's pensions, 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 above) are not taxable.

Payments made by employers under the statutory sick pay scheme are taxable.