The Successful Legacy Appeals Schemes (Income Tax Exemption) Regulations 2026

These Regulations provide for an exemption from income tax for payments under the Successful Legacy Appeals Scheme administered by the Department for Work and Pensions in Great Britain and any corresponding scheme administered by the Department for Communities in Northern Ireland (the “Schemes”). The Schemes provide compensation for people who experienced a financial loss when they had to claim universal credit due to a decision to terminate their award of one of the means tested benefits that universal credit replaces, and later had the termination decision reversed.