lexiara

Schedule 7A, Part 2, Group 3, item 6(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Those benefits are— council tax benefit under Part 7 of the Contributions and Benefits Act; disability living allowance under Part 3 of the Contributions and Benefits Act or Part 3 of the Northern Ireland Act; any element of child tax credit other than the family element, working tax credit, housing benefit or income support under Part 7 of the Contributions and Benefits Act or Part 7 of the Northern Ireland Act; an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 (c. 18) or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/275 (N.I. 15)); disablement pension under Part 5 of the Contributions and Benefits Act, or Part 5 of the Northern Ireland Act, that is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned; war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 (S.I. 1983/883) that is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order. personal independence payment under Part 4 of the Welfare Reform Act 2012 or the corresponding provision having effect in Northern Ireland; armed forces independence payment under a scheme established under section 1 of the Armed Forces (Pensions and Compensation) Act 2004. universal credit under Part 1 of the Welfare Reform Act 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28