---
title: "The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025"
id: 5e0edadb-1ee7-435e-b025-2c63c9a66415
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/212
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/5e0edadb-1ee7-435e-b025-2c63c9a66415
language: en
in_force_from: 2025-03-19
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/212/data.xml
read_on: 2026-11-10
sha256: 3491e32125d1adba6dd7c22f0fed326e4a92094663f7ba4a5265b17a1cdcebb4
provisions: 3
---

# The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 212
INCOME TAX
The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025
Made
25th February 2025
Laid before the House of Commons
26th February 2025
Coming into force
19th March 2025
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 and come into force on 19th March 2025.

## 2 Amendment to the Income Tax (Earnings and Pensions) Act 2003 {#regulation-2}

In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax: Table B), in Part 1 of Table B (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—
Scottish Adult Disability Living Allowance | SS(S)A 2018 | Sections 24 and 31
.