# The Covid-19 Study Disruption Payment Scheme Regulations (Northern Ireland) 2021, Paragraph 9: Tax and social security


(1) A payment under the Scheme may be taxable.
(2) Regulations 68 to 70 of the Universal Credit Regulations (Northern Ireland) 2016 apply to a payment under the Scheme.

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Source: https://www.legislation.gov.uk/nisr/2021/52/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/covid-19-study-disruption-payment-scheme-regulations-northern-ireland-2021/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.