The Income Tax (Exemption of Social Security Benefits) Regulations 2022

• Citation: S.I. 2022/529
• Sections: 8

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2022 and come into force on 1st June 2022.

(2) In these Regulations, “ ITEPA ” means the Income Tax (Earnings and Pensions) Act 2003 .

Section 2 Amendments to the Income Tax (Earnings and Pensions) Act 2003

In section 677(1) of ITEPA , in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation etc) at the appropriate place insert—

Section 3 Amendments to the Income Tax (Earnings and Pensions) Act 2003

The amendment made by regulation 2 has effect for the tax year 2021-22 and subsequent tax years.

Section 4 Modifications to the Income Tax (Earnings and Pensions) Act 2003

ITEPA is modified as follows.

Section 5 Modifications to the Income Tax (Earnings and Pensions) Act 2003

Section 677 has effect as if—

(a) in subsection (1), in Part 1 of Table B—

(i) at the appropriate place there were inserted—

(ii) at the appropriate place there were inserted—

(b) after subsection (3), there were inserted—

(4) In this section—

(a) “ the Council Tax Rebate Discretionary Fund ” means the grant that was the subject of guidance published by the Department for Levelling up, Housing and Communities on 23 February 2022 (and as updated from time to time).

(b) “ the Household Support Fund Grant ” means any grant paid under the Household Support Fund Grant Determination No 31/5787 and subsequent determinations made under section 31 of LGA 2003 to provide support of a similar nature.

(5) References in this section to payments made pursuant to any scheme or grant in Scotland, Wales or Northern Ireland corresponding to any scheme or grant defined in subparagraphs (a) and (b) of section 4 are references only to payments made pursuant to such a scheme or grant for the tax year 2021-22 and subsequent tax years.

Section 6 Modifications to the Income Tax (Earnings and Pensions) Act 2003

In Schedule 1 to ITEPA, the Table in Part 1(abbreviations of Acts and instruments), has effect as if at the appropriate place there were inserted—

Section 7 Modifications to the Income Tax (Earnings and Pensions) Act 2003

The modifications made by regulation 5(a)(i) and (so far as relating to regulation 5(a)(i)) regulations 5(b) and 6 have effect for the tax year 2021-22 and subsequent tax years.

Section 8 Modifications to the Income Tax (Earnings and Pensions) Act 2003

The modifications made by regulations 5(a)(ii) and (so far as relating to regulation 5(a)(ii)) regulations 5(b) and 6 have effect for the tax year 2020-21 and subsequent tax years.