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

This Order amends section 744 of the Income Tax (Trading and Other Income) Act 2005 to exempt from income tax, sums paid under a pilot scheme known as Kinship Zones under which the Department for Education will provide funding to certain local authorities in England and Wales to provide an allowance for kinship carers.