Correction Slip
These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer’s Additional Person Payment from income tax.
Lifecycle
Department
Made
03 Feb 2026
—
In force
15 Mar 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(d) of the Finance Act 2020 and section 27(1) and (4)(b) of the Finance (No. 2) Act 2023.
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