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In force since 2023-11-19, 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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2023 No. 1148 INCOME TAX The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 Made 26th October 2023 Laid before the House of Commons 27th October 2023 Coming into force 19th November 2023 The Treasury make these Regulations in exercise of the powers conferred by section 13(1) and (2)(b), (c) and (d) of the Finance Act 2020 and section 27(1) and (4)(b) of the Finance (No. 2) Act 2023.
Propose a change(1) These Regulations may be cited as the Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023 and come into force on 19th November 2023. (2) In these Regulations, “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003.
Propose a change(1) ITEPA is amended as follows. (2) In section 658(4), after “carer’s allowance supplement,” insert “carer support payment,”. (3) In section 660(1), in Table A (taxable UK benefits), at the appropriate place insert— Carer support payment | CA(CSP)(S)R 2023 | Regulation 3 . (4) In section 661(1), after “carer’s allowance supplement,” insert— carer support payment, . (5) In Schedule 1, in the table in Part 1 (abbreviations of Acts and instruments), at the appropriate place insert— CA(CSP)(S)R 2023 | The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 .
Propose a change(1) ITEPA is amended as follows. (2) In section 677(1), in Table B (UK social security benefits wholly exempt from tax: Table B)— (a) in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert— Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under section 53(2) of the Education (Scotland) Act 1980 , Article 58 of the Education and Libraries (Northern Ireland) Order 1986 , section 512(3) of the Education Act 1996 or Article 15(2) of the Further Education (Northern Ireland) Order 1997 | SW(S)A 1968 | Section 12 C(S)A 1995 | Section 22 LGSA 2003 | Section 20 GOWA 2006 | Section 60 FPA(NI) 2009 | Section 4 LGE(W)A 2021 | Section 24 ; (b) in Part 2 (benefits payable under regulations), at the appropriate place insert— Payments made under the Best Start Foods scheme | SSA 1988 | Section 13 ; (c) in Part 2 (benefits payable under regulations), at the appropriate place insert— Payments made under the Healthy Start scheme | SSA 1988 | Section 13 ; (d) in Part 2 (benefits payable under regulations), at the appropriate place insert— Payments to secure the provision of food and drink, free of charge, to a person to whom a school lunch must be provided under Article 58 of the Education and Libraries (Northern Ireland) Order 1986 or Article 15(2) of the Further Education (Northern Ireland) Order 1997 | FAA(NI) 2009 | Section 2 . (3) In Schedule 1, in the table in Part 1 (abbreviations of Acts and instruments), at the appropriate places insert— SW(S)A 1968 | The Social Work (Scotland) Act 1968 ; SSA 1988 | The Social Security Act 1988 ; C(S)A 1995 | The Children (Scotland) Act 1995 ; LGSA 2003 | The Local Government in Scotland Act 2003 ; GOWA 2006 | The Government of Wales Act 2006 ; FAA(NI) 2009 | The Financial Assistance Act (Northern Ireland) 2009 ; FPA(NI) 2009 | The Financial Provisions Act (Northern Ireland) 2009 ; LGE(W)A 2021 | The Local Government and Elections (Wales) Act 2021 . (4) The amendments made by paragraph (2)(a), (b) and (d) and, so far as relating to those paragraphs, paragraph (3), have effect for the tax year 2019-20 and subsequent tax years. (5) The amendments made by paragraph (2)(c) and, so far as relating to that paragraph, paragraph (3), have effect for the tax year 2021-22 and subsequent tax years.
Propose a change(1) Chapter 5 of Part 10 of ITEPA (social security income) is modified as follows. (2) Section 677(1) has effect as if, in Table B (UK social security benefits wholly exempt from tax: Table B), in Part 1 (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place there were inserted— Payments made under family network support packages as part of the families first for children pathfinder programme and the family networks pilot scheme | Children Act 1989 | Section 17 . (3) The modification made by this regulation has effect for the tax year 2023-24 and subsequent tax years.
Propose a change