The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026

• Citation: S.I. 2026/538
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026 and comes into force on 9th June 2026.

Section 2 Amendment of section 744 of the Income Tax (Trading and Other Income) Act 2005

In section 744 of the Income Tax (Trading and Other Income) Act 2005 (payments to adopters, etc: England and Wales) —

(a) in subsection (1)—

(i) in paragraph (j) for “.” substitute “, and” ;

(ii) after paragraph (j) insert—

(k) kinship allowance payments made to a person providing care to a child, under section 1 of the Localism Act 2011 , under the scheme known as Kinship Zones .

(b) in subsection (2), for “or (j)” substitute “, (j) or (k)” .