{
  "url": "https://openlegislation.uk/finance-act-2025/section-36",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-36.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Statutory neonatal care pay",
  "text": "(1) ITEPA 2003 is amended as follows.\n(2) In section 660 (taxable UK benefits)—\n(a) in Table A in subsection (1), after the entry relating to statutory parental bereavement pay insert—\n“\nStatutory neonatal care pay\nSSCBA 1992\nSection 171ZZ16\n”;\n(b) in subsection (2), after the entry relating to statutory parental bereavement pay insert—\n“statutory neonatal care pay;”.\n(3) In paragraph 48 of Schedule 2 (notice of possible effect of deductions under SIP partnership share agreement on employee’s benefit entitlement), in sub-paragraph (2) after “statutory sick pay” insert “, statutory neonatal care pay”.\n(4) In regulation 2 of the Employee Share Ownership Plans (Partnership Shares—Notice of Effects on Benefits, Statutory Sick Pay and Statutory Maternity Pay) Regulations 2000 (S.I. 2000/2090)—\n(a) after “statutory maternity pay” (in the first place it appears) insert “, statutory neonatal care pay”;\n(b) after “statutory sick pay” (in the second place it appears) insert “, statutory neonatal care pay”.\n(5) Subsection (4) comes into force on 6 April 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/36",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}