---
title: "The Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026"
id: f3689ed0-2d74-4d93-bd24-5d15acbfd2ea
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/717
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/f3689ed0-2d74-4d93-bd24-5d15acbfd2ea
language: en
in_force_from: 2026-07-22
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/717/data.xml
read_on: 2026-11-10
sha256: 92b35517d8a3f0e6e32dc7f0ede6ccc9ae14d0ef131c341293f5401584418aea
provisions: 6
---

# The Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 717
CAPITAL GAINS TAX
INCOME TAX
INHERITANCE TAX
The Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026
Made
30th June 2026
Laid before the House of Commons
1st July 2026
Coming into force
22nd July 2026
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5), 3(5), 4(3)(c) and 5(7) of Part 1 of Schedule 15 to the Finance Act 2020.

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

These Regulations may be cited as the Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026 and come into force on 22nd July 2026.

## 2 Interpretation {#regulation-2}

In these Regulations—
“Horizon Family Members Redress Scheme” means the scheme announced by His Majesty’s Government on 19th March 2026 to compensate family members of postmasters adversely affected by the Horizon system;
“the Horizon system” has the same meaning as it does in paragraph 13 of Part 2 of Schedule 15 to the Finance Act 2020.

## 3 Exemption from income tax for payments made under the Horizon Family Members Redress Scheme {#regulation-3}

(1) A payment of compensation made by the Department for Business and Trade to a person under the Horizon Family Members Redress Scheme is a qualifying payment for the purposes of paragraph 3 of Part 1 of Schedule 15 to the Finance Act 2020.
(2) This regulation has effect in relation to payments received on or after 22nd July 2026.

## 4 Exemption from capital gains tax for payments made under the Horizon Family Members Redress Scheme {#regulation-4}

(1) A payment of compensation made by the Department for Business and Trade to a person under the Horizon Family Members Redress Scheme is a qualifying payment for the purposes of paragraph 4 of Part 1 of Schedule 15 to the Finance Act 2020.
(2) This regulation has effect in relation to disposals made on or after 22nd July 2026.

## 5 Relief from inheritance tax for payments made under the Horizon Family Members Redress Scheme {#regulation-5}

(1) A payment of compensation made by the Department for Business and Trade to a person under the Horizon Family Members Redress Scheme is a qualifying payment for the purposes of paragraph 5 of Part 1 of Schedule 15 to the Finance Act 2020.
(2) This regulation has effect in relation to deaths occurring on or after 22nd July 2026.