---
title: "The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024"
id: ad7d1d7f-98a7-49f5-a926-38654dd0f7ad
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/901
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/ad7d1d7f-98a7-49f5-a926-38654dd0f7ad
language: en
in_force_from: 2024-10-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/901/data.xml
read_on: 2026-11-10
sha256: c2a34fe5a4fa2076066751abef72e0e3c07cde1c3c42865ea348ba7867e5419c
provisions: 3
---

# The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 901
INCOME TAX
The Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024
Made
4th September 2024
Laid before the House of Commons
5th September 2024
Coming into force
21st October 2024
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.

## 1 Citation, Commencement and Interpretation {#regulation-1}

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) (No. 2) Regulations 2024 and come into force on 21st October 2024.

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

(1) Chapter 5 of Part 10 of ITEPA 2003 (social security income) is amended as follows.
(2) In section 677(1) of ITEPA 2003, in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—
Pension Age Disability Payment | SS(S)A 2018 | Sections 24 and 31
.