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In force since 2025-03-19, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2025 No. 212 INCOME TAX The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 Made 25th February 2025 Laid before the House of Commons 26th February 2025 Coming into force 19th March 2025 The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
Propose a changeThese Regulations may be cited as the Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 and come into force on 19th March 2025.
Propose a changeIn section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax: Table B), in Part 1 of Table B (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert— Scottish Adult Disability Living Allowance | SS(S)A 2018 | Sections 24 and 31 .
Propose a change