{
  "url": "https://openlegislation.uk/horizon-convictions-redress-scheme-amendment-and-grenfell-support-restorative-justice-programme-income-tax-exemption-regulations-2025/note",
  "json_url": "https://openlegislation.uk/horizon-convictions-redress-scheme-amendment-and-grenfell-support-restorative-justice-programme-income-tax-exemption-regulations-2025/note.json",
  "legislation": "uksi/2025/867",
  "legislation_title": "The Horizon Convictions Redress Scheme (Amendment) and Grenfell Support (Restorative Justice) Programme (Income Tax Exemption) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/horizon-convictions-redress-scheme-amendment-and-grenfell-support-restorative-justice-programme-income-tax-exemption-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024 (S.I. 2024/818) to expand the definition of the Horizon Convictions Redress Scheme to include payments made by the Department of Business and Trade to eligible people who had a conviction involving the Horizon system quashed by a court; received a caution for an offence involving the Horizon system; in Scotland received an alternative to prosecution; or were the subject of a criminal prosecution, but not convicted for an offence involving the Horizon system. These payments are exempt from capital gains tax and income tax and relieved from inheritance tax with retrospective effect from 3rd June 2025.\nThese Regulations also provide for an exemption from income tax for payments made by the Royal Borough of Kensington and Chelsea under the Grenfell Support (Restorative Justice) programme as a result of a person’s eligibility. Payments are made under the Grenfell Support (Restorative Justice) programme to people who were affected by the fire at Grenfell Tower on 14th June 2017. This exemption has retrospective effect in relation to payments received on or after 5th June 2024.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/867/note",
    "retrieved_at": "2026-10-28T21:13:11.248712+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."
}