{
  "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025",
  "json_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025.json",
  "id": "uksi/2025/861",
  "title": "The Disability Premium Compensation Scheme (Income Tax Exemption) Regulations 2025",
  "short_title": "Disability Premium Compensation Scheme (Income Tax Exemption) 2025",
  "long_title": "These Regulations provide for an exemption from income tax with retrospective effect for:payments made by the Department for Work and Pensions to universal credit claimants previously entitled to certain legacy benefit disability premiums or elements, andpayments made by the Department for Communities in Northern Ireland under the corresponding scheme for Northern Ireland,",
  "citation": "S.I. 2025/861",
  "type": "uksi",
  "year": "2025",
  "number": "861",
  "version": "current",
  "date": "2025-07-14",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Exemption from income tax for disability premium compensation scheme payments",
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
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      "language": null,
      "date": "2025-07-15",
      "size": 190983,
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/pdf/uksi_20250861_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/861/pdfs/uksi_20250861_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2025-07-15",
      "size": 37882,
      "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/pdf/uksiem_20250861_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/861/pdfs/uksiem_20250861_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2020/14",
      "title": "Finance Act 2020",
      "url": "https://openlegislation.uk/finance-act-2020",
      "provisions": [
        "schedule/15/paragraph/2",
        "schedule/15/paragraph/3"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/861",
    "retrieved_at": "2026-10-28T21:13:14.232838+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}