# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 7: Income tax and authorised member payments


(1) No liability to income tax arises in respect of the qualifying amount of a tax redress payment.
(2) Where a tax redress payment is made by a relevant pension scheme, the qualifying amount of that payment is to be treated as falling within section 164(1) of FA 2004.
(3) In this regulation, the “qualifying amount” of a tax redress payment means an amount that is specified as such in the following provisions of this Part.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/7 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.