51²è¹Ý

Introduction

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Regs. 7(1) & (2)

Social security income is the total amount paid under various Acts of Parliament. These include:

• The Social Security Act 1988
• The Contributions and Benefit Act 1995
• The Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007
• Payments made under section 69 of the Child Support, Pensions and Social Security Act
• Ex gratia payments made by the Secretary of State for Social Security, or in Northern Ireland by the Department for Communties, in connection with a benefit, pension or allowance under the Contribution and 51²è¹Ý Act.

Pensions paid under the Contributions and 51²è¹Ý Act, which are pension income under Regulation 5(1)(a) of the Tax Credits (Definition and Calculation of Income) Regulations 2002, are not social security income.