---
title: "The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026"
id: d10534a0-55c6-4f31-b7e7-a1b47bd67674
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/538
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/d10534a0-55c6-4f31-b7e7-a1b47bd67674
language: en
in_force_from: 2026-06-09
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/538/data.xml
read_on: 2026-11-10
sha256: 6428d8498e6c7e2b717034cee606eae9bc8e2bd0b4ba43a14e7ec1fcee7bec4e
provisions: 3
---

# The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026

## Title and introductory text {#prelims}

2026 No. 538
INCOME TAX, ENGLAND AND WALES
The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026
Made
18th May 2026
Laid before the House of Commons
19th May 2026
Coming into force
9th June 2026
The Treasury make this Order in exercise of the powers conferred by section 747 of the Income Tax (Trading and Other Income) Act 2005.

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

This Order may be cited as the Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026 and comes into force on 9th June 2026.

## 2 Amendment of section 744 of the Income Tax (Trading and Other Income) Act 2005 {#regulation-2}

In section 744 of the Income Tax (Trading and Other Income) Act 2005 (payments to adopters, etc: England and Wales)—
(a) in subsection (1)—
(i) in paragraph (j) for “.” substitute “, and”;
(ii) after paragraph (j) insert—
(k) kinship allowance payments made to a person providing care to a child, under section 1 of the Localism Act 2011, under the scheme known as Kinship Zones.
;
(b) in subsection (2), for “or (j)” substitute “, (j) or (k)”.