{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297D",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-297D.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/297D",
  "kind": "section",
  "number": "297D",
  "heading": "Armed forces: accommodation allowances",
  "text": "(1) No liability to income tax arises in respect of payments of accommodation allowances to, or in respect of, a member of the armed forces of the Crown.\n(2) An “accommodation allowance” is an allowance—\n(a) payable out of the public revenue,\n(b) for, or towards, costs of accommodation, and\n(c) in respect of which any conditions specified in regulations made by the Treasury are met.\n(3) The provision that may be made by regulations under subsection (2)(c) includes provision framed by reference to a scheme (by whatever name called), or document, as it has effect from time to time.\n(4) Regulations under this section may make—\n(a) different provision for different cases, and\n(b) different provision for different areas.\n(5) Regulations under this section that do not increase any person's liability to income tax may have effect in relation to times before they are made.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 297D inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2018 (c. 3), s. 8(1); S.I. 2019/1160, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/297D",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}