# The Income Tax (Exemption of Social Security Benefits) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations modify Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), by inserting a new scheme of social security benefits and payments into Table B in section 677 of ITEPA so as to provide that no liability to income tax arises from those benefits and payments.
Regulation 2 modifies Part 1 of Table B in section 677 of ITEPA so that is has effect as if a new row was inserted into it, in order to wholly exempt Crisis and Resilience Fund payments from income tax. It also makes a consequential modification to the Table in Part 1 of Schedule 1 to ITEPA, so that the Table has effect as if the abbreviation for the Local Government Act 2003 (c. 26) were inserted into it.
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/2026/211/note (the official version)
Page: https://openlegislation.uk/income-tax-exemption-of-social-security-benefits-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.