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Social Security Legislation 2023/24 Volume IV

Social Security Legislation 2023/24 Volume IV
HMRC-administered Social Security Benefits and Scotland
ISBN:  9780414115538
Published by:  Sweet & Maxwell
Publication Date:  15 Sep 2023
Subscription Information:  Non-Subscribable Product
Format:  Paperback
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HMRC-administered Social Security Benefits and Scotland is Volume IV of the 2023/24 edition of the series Social Security Legislation. The text includes all relevant statutory material, with commentary taking account of decisions of the courts, of the former Social Security Commissioners and of the Upper Tribunal. Tables of cases and a comprehensive index are included to assist the reader.

This volume covers:

  • Tax credits
  • Child benefit and guardian’s allowance
  • Statutory sick pay
  • Statutory maternity pay and statutory paternity pay
  • Statutory adoption pay and statutory shared parental pay
  • Statutory shared parental bereavement pay
  • Child Trust Funds
  • Childcare payments
  • 30-hour free Childcare payments
  • Tax-free childcare payments
  • Scottish social security benefits and tribunals

HMRC administered social security schemes are of vital importance to many people. Working tax credit (WTC), paid to those working for low earnings, and child tax credit (CTC), for those with children, are being phased out but still provide support for nearly 1½ million families that include almost 3 million children. Child benefit is paid to over 7 million families in respect of more than 12 million children. Childcare payments also assist hundreds of thousands of families to pay for childcare.

Statutory sick pay (SSP), statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay (SAP), statutory shared parental pay (ShPP) and statutory shared parental bereavement pay are all benefits partly administered by HMRC but paid by employers to those employees who are on leave due to illness, injury or family responsibilities.

Also placed in this volume is Scottish legislation governing the expanding Scottish social security system to which have been added in the last year both child disability payment and adult disability payment. These are important benefits, replacing respectively disability living allowance for children living in Scotland and personal independence payment for adults living in Scotland. Tribunals dealing with appeals in relation to Scottish social security benefits are also covered.

Throughout the volume, the usual myriad miscellaneous amendments made over the past year to both the primary and the secondary legislation have been incorporated.

The editorial team has brought its academic and practical expertise and knowledge of both social security and tax appeals to produce a guide that will be essential reading for tribunal judges, members and staff, solicitors, welfare rights advisers, accountants, personal tax advisers and students.

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  • Part I - United Kingdom and Great Britain Statutes
  • Part II - Tax Credits
  • Part III - Children and Guardians
  • Part IV - Statutory Sick Pay
  • Part V - Statutory Maternity Pay
  • Part VI - Statutory Paternity Pay and Statutory Adoption Pay
  • Part VII - Statutory Shared Parental Pay
  • Part VIII - Statutory Parental Bereavement Pay
  • Part IX - Child Trust Funds
  • Part X - Tax-Free Childcare
  • Part XI - The 30-Hour Scheme
  • Part XII - HMRC Charter, Codes of Practice and Guidance
  • Part XIII - Scottish Social Security
  • Part XIV - Scottish Tribunals
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