Sick Pay – taxable or exempt

In Kaplan text book, at one point it is stated that, ‘The following income is exempt from income tax: state benefits paid in the event of accident, sickness, disability or infirmity’. Whereas, at another point it is stated that, ‘The following state benefits are subject to income tax: Statutory sick pay (SSP)’

Is it contradicting itself or its me who is not understanding it correctly?

I just wanted to know if sick pay is an exempt income or taxable income?