Non-taxable income
Child related
- Child Benefit
- Child Tax Credit
- Child Trust Fund
- Maintenance payments received given by a civil partner or spouse
- Maternity Allowance
- Maternity grants received by Sure Start
- One-parent Benefit only if a claim was made before April 1997
- Childcare vouchers – limits do apply
- Guardian’s Allowance
- Adoption allowances received through a local authority or some adoption agencies
- Foster care receipts – limits do apply
- Additional child dependency payments paid with State Retirement Pension Incapacity Benefit Widowed Parent’s and Carer’s Allowance
- Clothing and School uniform grants
- Fares for School journeys
- Young Person’s Bridging Allowance
Work related
- Employment and Support Allowance which are income related
- Training courses which are work related
- General health costs including prescription costs
- Unemployment pay from trade unions and strike pay strike pay
- Student loans
- Educational grants including higher education student support and maintenance allowance
- Back to Work Bonus
- Compensation for the loss of a job, contractual and statutory redundancy payments up to the first £30,000 received.
- Insurance policy benefits for unemployment paid to cover living costs such as Payment protection and mortgage protection insurance.
Personal Finance
- The interest supplement part of a tax rebate through PAYE
- Working Tax Credit
- NS&I – National Savings and Investment Certificates
- ISA’S – Individual Saving Accounts
- Particular profits and bonuses from life assurance policies
- National Lottery winnings
- Betting for example football pools and horse racing
- Prizes received from Premium bonds
- Social Care Crisis and budgeting loans
- Social Care Fund Community care grants
- Tax Reserve Certificates
- Purchased annuities – capital element of the amount you receive
- Investment bonds and Insurance policy withdrawals up to 5% of the amount initially invested
Pensions
Particular pensions including:-
Armed Forces disability pensions
Voluntary pensions which are not associated to a previous employer and to a past job and are paid into on an annual basis
Retirement pension granted due to an injury at work
- Pension payments made as a lump sum up to a certain limit of the capital value
- Pension Credit compensation taken out between 29/04/1988 and 30/06/1994
- Interest for mis-sold personal pensions taken out between 29/04/1988 and 30/06/1994
- War Disablement Pension
- War Widow’s/Widower’s pension
- War orphan’s pension
Legal
- Personal injury compensation or damages in any form and any interest incurred up to the time of a court judgement
- Financial loss allowance for Juror’s who are employed
- Bereavement payments
- Funeral expenses payments
House related
- Local Authority home improvement grants
- Local Authority housing grants
- Housing Benefit
- Council Tax Benefit
- Warm Front Grant in England
- Warm Homes Grant in Northern Ireland
- Energy Assistance Package in Scotland
- Winter Fuel Payments
- Cold Weather Payments
- Rent a Room scheme up to the £4250 tax free limit
- Over 75’s TV licence payments
Illness and Disability
- Insurance policy benefits for sickness or disability paid to cover living costs such as long term care insurance and permanent health insurance
- Disability Living Allowance
- Short-term lower rate Incapacity Benefit paid for the first 28 week period
- Industrial Injuries Exceptionally Severe Disablement Allowance and Disablement benefit
- Industrial Injuries Constant Attendance and Reduced Earnings Allowance
- Severe Disablement Allowance for claimants who made a claim before April 2001
- Hospital Travel Scheme travelling expenses