The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023
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3 Amendments to the Income Tax (Earnings and Pensions) Act 2003: exemption of social security benefits
(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.
3 Amendments to the Income Tax (Earnings and Pensions) Act 2003: exemption of social security benefits
(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.
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