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Clarification of income tax exemptions
10 March 2022
Type
Written Ministerial Statement
Department
Treasury
At a Glance
Issue Summary
The statement addresses the clarification and exemption of certain social security payments from income tax.
Action Requested
The Government will legislate in Spring 2022 to ensure that the new Adult Disability Payment in Scotland and Discretionary Fund payments are exempt from income tax, with retroactive effect from March and April 2022 respectively. HMRC will not collect any tax due on these payments made during this period.
Key Facts
- Government will legislate in Spring 2022.
- New Adult Disability Payment is exempt from income tax as of 1 March 2022.
- Discretionary Fund payments are exempt from income tax as of 1 April 2022.
- HMRC will not collect any tax that may have been due on these payments made during the interim period.
- The legislation is retroactive.
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