DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
State Pension and Incapacity Benefit
State Pension and Incapacity Benefit are not taxable in South Africa and no relief fromUK tax is available.
This is because
- for income paid from 6 April 2003, NIRP and Incapacity Benefit do not fall within the provisions of either the pensions article or the other income articles of the 2002 Convention.
- for income paid before 6 April 2003, they do not meet the subject to tax condition in the 1969 Convention