The Income Tax (Exemption of Social Security Benefits) Regulations 2024

• Citation: S.I. 2024/287
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2024 and come into force on 1st April 2024.

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

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

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

(2) In section 677(1) , 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 insert—

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

(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—