# Finance Act 2025, Section 36: Statutory neonatal care pay

Extent: E+W+S+N.I.

(1) ITEPA 2003 is amended as follows.
(2) In section 660 (taxable UK benefits)—
(a) in Table A in subsection (1), after the entry relating to statutory parental bereavement pay insert—
“
Statutory neonatal care pay
SSCBA 1992
Section 171ZZ16
”;
(b) in subsection (2), after the entry relating to statutory parental bereavement pay insert—
“statutory neonatal care pay;”.
(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”.
(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)—
(a) after “statutory maternity pay” (in the first place it appears) insert “, statutory neonatal care pay”;
(b) after “statutory sick pay” (in the second place it appears) insert “, statutory neonatal care pay”.
(5) Subsection (4) comes into force on 6 April 2025.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/36 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.