The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023

• Citation: S.I. 2023/1148
• Sections: 4

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 and come into force on 19th November 2023.

(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: Scottish carer support payment

(1) ITEPA is amended as follows.

(2) In section 658(4) , after “carer’s allowance supplement,” insert “carer support payment,” .

(3) In section 660(1) , in Table A (taxable UK benefits), at the appropriate place insert—

(4) In section 661(1) , after “carer’s allowance supplement,” insert—

carer support payment,

(5) In Schedule 1 , in the table in Part 1 (abbreviations of Acts and instruments), at the appropriate place insert—

Section 3 Amendments to the Income Tax (Earnings and Pensions) Act 2003: exemption of social security benefits

(1) ITEPA is amended as follows.

(2) In section 677(1) , in Table B (UK social security benefits wholly exempt from tax: Table B)—

(a) in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—

(b) in Part 2 (benefits payable under regulations), at the appropriate place insert—

(c) in Part 2 (benefits payable under regulations), at the appropriate place insert—

(d) in Part 2 (benefits payable under regulations), at the appropriate place insert—

(3) In Schedule 1, in the table in Part 1 (abbreviations of Acts and instruments), at the appropriate places insert—

(4) The amendments made by paragraph (2)(a), (b) and (d) and, so far as relating to those paragraphs, paragraph (3), have effect for the tax year 2019-20 and subsequent tax years.

(5) The amendments made by paragraph (2)(c) and, so far as relating to that paragraph, paragraph (3), have effect for the tax year 2021-22 and subsequent tax years.

Section 4 Modification to the Income Tax (Earnings and Pensions) Act 2003: exemption of social security benefit

(1) Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows.

(2) Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted—

(3) The modification made by this regulation has effect for the tax year 2023-24 and subsequent tax years.