# The Income Tax (Exemption of Social Security Benefits) Regulations 2024

S.I. 2024/287 · made 4 March 2024

These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.

Made under: Finance Act 2020 (Section 13)

PDFs: Printed copy https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024/pdf/uksi_20240287_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024/pdf/uksiem_20240287_en_001.pdf

## Introductory text

INCOME TAX
Made 4th March 2024
Laid before the House of Commons 5th March 2024
Coming into force 1st April 2024
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2024 and come into force on 1st April 2024.
(2) In these Regulations, “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003.

## 2 Amendment to the Income Tax (Earnings and Pensions) Act 2003

(1) Chapter 5 of Part 10 of ITEPA (social security income) is amended as follows.
(2) In section 677(1), in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—
“Payments made under the Parental Transitions Support scheme
LGSA 2003
Section 20”.

## 3 Modification to the Income Tax (Earnings and Pensions) Act 2003

(1) Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows.
(2) Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted—
“Payments made under the Jobs Plus Pilot
ETA 1973
Section 2”.

## Signature

Scott Mann
Mike Wood
Two of the Lords Commissioners of His Majesty's Treasury
4th March 2024

## Explanatory note

(This note is not part of the Regulations)
These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.
Regulation 2 amends section 677 of ITEPA by inserting a new row into Part 1 of Table B, in order to wholly exempt payments made under the Parental Transitions Support scheme from income tax.
Regulation 3 modifies the effect of section 677 of ITEPA so that payments made pursuant to the Jobs Plus Pilot scheme will be wholly exempt from income tax.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2024/287 (the official version)
Page: https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.