---
title: "The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer Additional Person Payment) Regulations 2026"
id: 6a04505e-769d-4c5d-b702-68450bbd7a35
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/93
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/6a04505e-769d-4c5d-b702-68450bbd7a35
language: en
in_force_from: 2026-03-15
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/93/data.xml
read_on: 2026-11-10
sha256: efe98c41fa04c52eee99a141666379cdf45b0e356438f3d252a1159cece301d8
provisions: 3
---

# The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer Additional Person Payment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 93
INCOME TAX
The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer Additional Person Payment) Regulations 2026
Made
3rd February 2026
Laid before the House of Commons
5th February 2026
Coming into force
15th March 2026
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(d) of the Finance Act 2020 and section 27(1) and (4)(b) of the Finance (No. 2) Act 2023.

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

These Regulations may be cited as the Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer Additional Person Payment) Regulations 2026 and come into force on 15th March 2026.

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

(1) ITEPA 2003 is amended as follows.
(2) In section 658(4) for “incapacity benefit income support,” substitute “incapacity benefit, income support, Scottish Carer Supplement,”.
(3) In section 660(1), in Table A (taxable benefits: UK benefits— Table A), at the appropriate place insert—
Scottish Carer Supplement | CA(CSP)(S)R 2023 | Regulation 14A
(4) In section 661(1), at the appropriate place insert—
Scottish Carer Supplement,
.
(5) In section 677(1), in Table B (UK social security benefits wholly exempt from tax: Table B) in Part 2 (benefits payable under regulations), at the appropriate place insert—
Carer Additional Person Payment | CA(CSP)(S)R 2023 | Regulation 14B