§ Mr. Laurence RobertsonTo ask the Chancellor of the Exchequer if he will make a statement on his Department's policy towards the taxation of social security benefits. [22121]
§ Mr. Darling[holding answer 22 December 1997]: At present, some social security benefits are taxable (including widow's benefit, retirement pension, jobseeker's allowance and incapacity benefit), while some are not (income-related benefits such as income support, housing benefit, council tax benefit, child benefit, disability living allowance/attendance allowance). In addition, incapacity benefit for all new cases since 1995 has been taxable.