The Income Tax (Exemption of Social Security Benefits) Regulations 2026

• Citation: S.I. 2026/211
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2026 and come into force on 1st April 2026.

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

(1) The Income Tax (Earnings and Pensions) Act 2003 is modified as follows.

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

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