HC Deb 27 January 1998 vol 305 cc148-50W
Mr. Mitchell

To ask the Chancellor of the Exchequer if he will list for each benefit paid by(a) central and (b) local government (i) whether it is taxable and for what reasons and (ii) his estimate of the amount of income tax raised in the last year for which figures are available. [23456]

Dawn Primarolo

A list of the most readily identifiable non-taxable benefits is as follows:

  • Central Government
  • Attendance Allowance
  • Constant Attendance Allowance
  • Disability Living Allowance
  • Disability Working Allowance
  • Exceptionally Severe Disablement Allowance
  • Short-term Incapacity Benefit payable for first 28 weeks of incapacity
  • Incapacity Benefit paid to existing claimants at April 1995
  • Back to work Bonus
  • Earnings Top-up
  • Jobfinder's Grant
  • Jobmatch
  • Jobseeker's Grant
  • Parent Plus
  • Project Work
  • Independent Living (1993) Fund
  • Industrial Injuries Disablement Benefit
  • Reduced Earnings Allowance
  • Retirement Allowance
  • Severe Disablement Allowance
  • Vaccine Damage Payments
  • War Disablement Pension
  • Training for Work
  • Travel to Interview
  • Income Support
  • Social Fund payments—Community Care Grants, Budgeting Loans, Crisis Loans, Cold Weather Payments, Maternity Payments, Funeral Payments
  • Free NHS Dental Treatment and Check-Ups
  • Child Benefit
  • Child Benefit (Lone Parent)
  • Family Credit
  • Guardians Allowance
  • Maternity Allowance
  • Maternity Payment from the Social Fund
  • Child Maintenance Bonus
  • Refunds on NHS Sight Tests and Spectacle Vouchers
  • Wigs and Fabric Supports
  • Hospital Travel Costs
  • Assisted Prison Visits
  • Milk Tokens and Vitamins
  • Widows Payment and War Widows Pension
  • Christmas Bonus
  • Local Government
  • Housing Benefit
  • Council Tax Benefit
  • Residential Care Homes and Nursing Homes.

A list of the taxable benefits paid by central government is given in the following table, along with the forecast tax yield from each benefit in 1998–99.

Benefit Yield in a full year from taxing benefit (£ million)
Retirement Pension (including SERPS and over 80s additions) 2,200
Widow's Pension and Widowed Mother's Allowance 150
Invalid Care Allowance 20
Contributory Jobseekers Allowance 60
Income Based Jobseekers Allowance 100
Statutory Maternity Pay 90
Incapacity Benefit received for more than 28 weeks of incapacity 130
Industrial Death Benefit 5

Statutory Sick Pay is a taxable benefit which is mainly paid by employers. It is not possible to provide a reliable estimate of the tax yield from the benefit.

A complete list of benefits could be provided only at disproportionate cost.

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