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When calculating your social security income take into account the total amount
paid to the claimant in the tax year, regardless of the period to which it
relates.
Include:
- Contribution based Jobseekers Allowance ( JSA) to the extent that is taxable
- Incapacity benefit, including any child dependency increase paid with taxable Incapacity Benefit but excluding any paid with non taxable Incapacity Benefit
- Carer’s Allowance (previously called Invalid Care Allowance) including any child dependency increase
- Bereavement Allowance
Exclude:
- Child Benefit
- Disability Living Allowance
- Attendance Allowance
- Maternity Allowance
- Severe Disablement Allowance
- Christmas Bonus
- Winter Fuel Payments
- Housing or Council Tax Benefit
- Guardians Allowance
- Child Tax Credit
- Working Tax Credit
- Pension Credit
- Incapacity Benefit which is payable
- At the short term lower rate
- To a person who received Invalidity Benefit before 13th April 1995
- Industrial injuries disablement benefit
- Income based JSA
- A social fund payment (including winter fuel payments)
- Any discretionary housing payment
- A payment in lieu of milk tokens
- Back to work bonus payable under the Jobseekers Act 1995
- Bereavement payment under Section 36 of the Contributions & Benefits Act 1992
- An ex-gratia payment made by the Secretary of State (or the Department for
Social Development in Northern Ireland) to a person over pensionable age to
supplement Incapacity Benefit
If you receive State Pensions including the Retirement Pension,
Industrial Death Benefit, Widow's Pension, Widowed Mother's allowance and
Widowed Parent's Allowance should be entered as 'other income' not social
security benefit income.
Your Social Security office may have sent you a record of the taxable amount of
benefit you were paid in the previous tax year. Contact your local Social
Security office, or Jobcentre Plus office, if you do not have details of the
amount of taxable benefits paid to you in the previous tax year.
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