{
  "url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025/regulation-2.json",
  "legislation": "uksi/2025/861",
  "legislation_title": "The Disability Premium Compensation Scheme (Income Tax Exemption) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/disability-premium-compensation-scheme-income-tax-exemption-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Exemption from income tax for disability premium compensation scheme payments",
  "text": "(1) Payments made by the Department for Work and Pensions under the DWP disability premium compensation scheme and payments made by the Department for Communities in Northern Ireland under the corresponding scheme for Northern Ireland are qualifying payments for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.\n(2) This regulation applies to payments received on or after 18th December 2024.\n(3) In this regulation “DWP disability premium compensation scheme” means the scheme created by the Department for Work and Pensions to compensate people who—\n(a) have been awarded universal credit, where the first day of the first assessment period in relation to that award fell before 14th February 2024,\n(b) have been awarded the universal credit transitional severe disability premium element, and\n(c) before they were awarded universal credit, were entitled to an award of one or more relevant legacy benefits that included a disability premium or element as specified in paragraph 4 of Schedule 3 to the Universal Credit (Transitional Provisions) Regulations 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The background to the scheme is described in the letter dated 25 February 2025 from Neil Couling CB CBE to Debbie Abrahams MP of the Work and Pensions Select Committee: https://committees.parliament.uk/publications/46777/documents/240791/default/. Paper copies of the letter are available for inspection at: His Majesty’s Revenue and Customs, 100 Parliament Street, London SW1A 2BQ."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2014/1230, amended by S.I. 2023/1238; there are other amendments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/861/regulation/2",
    "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."
}