The Income Tax (Exemption of Social Security Benefits) Regulations 2026
These Regulations modify Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), by inserting a new scheme of social security benefits and payments into Table B in section 677 of ITEPA so as to provide that no liability to income tax arises from those benefits and payments.
Lifecycle
Department
Made
04 Mar 2026
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In force
01 Apr 2026
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 13(1) and (2)(c) and (d) of the Finance Act 2020.
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