---
title: "The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023"
id: 7c41871e-f55a-4766-85a1-0788cc77e6eb
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/1171
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/7c41871e-f55a-4766-85a1-0788cc77e6eb
language: en
in_force_from: 2023-12-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/1171/data.xml
read_on: 2026-11-10
sha256: 409ddf64c4ce3e7701b1ad7229cd3b4ef00bf90a30441f14d68bd8fcd5c9cbaa
provisions: 3
---

# The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 1171
Income Tax
The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023
Made
8th November 2023
Laid before the House of Commons
10th November 2023
Coming into force
1st December 2023
The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020.

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

These Regulations may be cited as the War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations 2023 and come into force on 1st December 2023.

## 2 Exemption from income tax for payments made under the War Widows Recognition Payment Scheme {#regulation-2}

(1) A payment made by the Ministry of Defence to a person under the War Widows Recognition Payment Scheme is a qualifying payment for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020.
(2) This regulation applies to payments received on or after 1st October 2023.