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In force since 2025-08-07, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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4 provisions
Title and introductory text
2025 No. 867
CAPITAL GAINS TAX
INCOME TAX
INHERITANCE TAX
The Horizon Convictions Redress Scheme (Amendment) and Grenfell Support (Restorative Justice) Programme (Income Tax Exemption) Regulations 2025
Made
15th July 2025
Laid before the House of Commons
16th July 2025
Coming into force
7th August 2025
The Treasury make these Regulations in exercise of the powers conferred by paragraphs 2(5) and (6), 3(5), 4(3)(c) and 5(7) of Part 1 of Schedule 15 to the Finance Act 2020.
Propose a change1 Citation and commencement
These Regulations may be cited as the Horizon Convictions Redress Scheme (Amendment) and Grenfell Support (Restorative Justice) Programme (Income Tax Exemption) Regulations 2025 and come into force on 7th August 2025.
Propose a change2 Amendment of the Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024
(1) The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) Regulations 2024 are amended as follows.
(2) In regulation 2(1) (interpretation), in the definition of “Horizon Convictions Redress Scheme compensation payment”—
(a) after “to a person” insert “eligible for compensation”;
(b) for “to compensate people who have a conviction involving the Horizon system quashed by legislation” substitute—
and who—
(a) had a conviction involving the Horizon system quashed by legislation,
(b) had a conviction involving the Horizon system quashed by a court,
(c) received a caution of any kind for an offence involving the Horizon system,
(d) in Scotland received an alternative to prosecution within the definition given in section 4(5) of the Post Office (Horizon System) Offences (Scotland) Act 2024 or received a purported alternative to prosecution from the Post Office Limited, or
(e) was the subject of a criminal prosecution involving the Horizon system but was not convicted
.
(3) In regulation 3(2) (income tax exemption) at the end insert “, subject to paragraph (3)”.
(4) After regulation 3(2), insert—
(3) For payments within sub-paragraphs (b), (c), (d) and (e) of the definition of “Horizon Convictions Redress Scheme compensation payment”, this regulation applies to payments received on or after 3rd June 2025.
.
(5) In regulation 4(2) (capital gains tax exemption) at the end insert “, subject to paragraph (3)”.
(6) After regulation 4(2), insert—
(3) For payments within sub-paragraphs (b), (c), (d) and (e) of the definition of “Horizon Convictions Redress Scheme compensation payment”, this regulation applies to disposals made on or after 3rd June 2025.
.
(7) In regulation 5(2) (inheritance tax relief) at the end insert “, subject to paragraph (3)”.
(8) After regulation 5(2), insert—
(3) For payments within sub-paragraphs (b), (c), (d) and (e) of the definition of “Horizon Convictions Redress Scheme compensation payment”, this regulation applies to deaths occurring on or after 3rd June 2025.
.
Propose a change3 Exemption from income tax for payments made under the Grenfell Support (Restorative Justice) programme
(1) A payment made by the Royal Borough of Kensington and Chelsea under the Grenfell Support (Restorative Justice) programme as a result of a person’s eligibility, is a qualifying payment for the purposes of paragraph 3 of Part 1 of Schedule 15 to the Finance Act 2020.
(2) In this regulation, “Grenfell Support (Restorative Justice) programme” means the scheme approved by the Royal Borough of Kensington and Chelsea on 5th June 2024 for people who were affected by the fire at Grenfell Tower on 14th June 2017.
(3) This regulation has effect in relation to payments received on or after 5th June 2024.
Propose a change