§ Mr. Fieldasked 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.