{
  "url": "https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024/note",
  "json_url": "https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024/note.json",
  "legislation": "uksi/2024/287",
  "legislation_title": "The Income Tax (Exemption of Social Security Benefits) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2024",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 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.\nRegulation 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.\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/2024/287/note",
    "retrieved_at": "2026-10-28T21:33:28.657072+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."
}