If all their widows' state retirement pensions were treated as non-taxable, the direct revenue cost would be about £270 million.
The estimates of total income relate to income subject to income tax and excludes non-taxable income such as certain social security benefits.
A list of taxable and non-taxable social security benefits appears in the table.
The social security benefits listed in the schedule are non-taxable.
The estimates of total income relate to income subject to tax and exclude non-taxable income such as certain social security benefits.
At that stage one cannot tell to what use the article will be put, whether it would be put to a non-taxable use or otherwise.
Once the initial period of excessive rents is over the process can begin again, with the trader receiving a further non-taxable premium or capital sum.
It is a question of whether it is really a justifiably non-taxable expense.
