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Schedule A1, paragraph 5(3)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The benefits referred to in sub-paragraph (2) above are as follows— council tax benefit under Part VII of the Contributions and Benefits Act; disability living allowance under Part III of the Contributions and Benefits Act or Part III of the Northern Ireland Act; disabled person’s tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act; working families’ tax credit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act; housing benefit under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act; an income-based jobseeker’s allowance within the meaning of section 1(4) of the Jobseekers Act 1995 or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995 ; income support under Part VII of the Contributions and Benefits Act or Part VII of the Northern Ireland Act; disablement pension under Part V of the Contributions and Benefits Act or Part V of the Northern Ireland Act, which is payable at the increased rate provided for under section 104 (constant attendance allowance) of the Act concerned; and war disablement pension under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 , which is payable at the increased rate provided for under article 14 (constant attendance allowance) or article 26A (mobility supplement) of that Order.

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