---
title: "The Income Tax (Exemption of Social Security Benefits) Regulations 2026"
id: 964c3248-5584-4cc8-86e6-555644e2114a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/211
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/964c3248-5584-4cc8-86e6-555644e2114a
language: en
in_force_from: 2026-04-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/211/data.xml
read_on: 2026-11-10
sha256: d6e7bb4406ff836690bb538433a5dfa245f4258c030a899a1eee247638237921
provisions: 3
---

# The Income Tax (Exemption of Social Security Benefits) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 211
INCOME TAX
The Income Tax (Exemption of Social Security Benefits) Regulations 2026
Made
4th March 2026
Laid before the House of Commons
5th March 2026
Coming into force
1st April 2026
The Treasury make the following Regulations in exercise of the powers conferred by section 13(1) and (2)(c) and (d) of the Finance Act 2020.

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

These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2026 and come into force on 1st April 2026.

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

(1) The Income Tax (Earnings and Pensions) Act 2003 is modified as follows.
(2) Section 677(1) (UK social security benefits wholly exempt from tax: Table B) has effect as if, in Part 1 of Table B (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place, there were inserted—
“Payments made out of the grant known as the Crisis and Resilience Fund that is the subject of guidance published by the Department for Work and Pensions on 21st January 2026 | LGA 2003 | Section 31
Payments made pursuant to any scheme or grant in Scotland, Wales or Northern Ireland corresponding to the Crisis and Resilience Fund”
.
(3) In Schedule 1, the Table in Part 1 (abbreviations of Acts and instruments) has effect as if at the appropriate place there were inserted—
LGA 2003 | Local Government Act 2003
.