The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025
These Regulations make an amendment to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.
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Lifecycle
Department
Made
25 Feb 2025
—
In force
19 Mar 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
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