No liability to income tax arises in respect of the social security benefits listed in ITEPA 2003, s 677(1), Table B.
Where a payment is exempted for income tax purposes it may not require an equivalent Class 1 NIC exemption if it is paid by local or central government rather than by any employer. However if the payment is likely to be routed via an employer, the tax exemption will usually be matched by a corresponding Class 1 NIC exemption. For example, various training and retraining payments are exempted for NIC purposes by SI 2001/1004, Sch 3 Pt VII, matching
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