The Horizon Convictions Redress Scheme (Amendment) and Grenfell Support (Restorative Justice) Programme (Income Tax Exemption) Regulations 2025

These Regulations amend the Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024 (S.I. 2024/818) to expand the definition of the Horizon Convictions Redress Scheme to include payments made by the Department of Business and Trade to eligible people who had a conviction involving the Horizon system quashed by a court; received a caution for an offence involving the Horizon system; in Scotland received an alternative to prosecution; or were the subject of a criminal prosecution, but not convicted for an offence involving the Horizon system. These payments are exempt from capital gains tax and income tax and relieved from inheritance tax with retrospective effect from 3rd June 2025.