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In force since 2025-08-08, 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.
sha256 6a644a58786bf18549da992d2d9ca075e7ee5d586457f2497e07548dd5c37a42
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2025 No. 861 INCOME TAX The Disability Premium Compensation Scheme (Income Tax Exemption) Regulations 2025 Made 14th July 2025 Laid before the House of Commons 15th July 2025 Coming into force 8th August 2025 The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 2(5) and (6) and 3(5) of Schedule 15 to the Finance Act 2020.
Propose a changeThese Regulations may be cited as the Disability Premium Compensation Scheme (Income Tax Exemption) Regulations 2025 and come into force on 8th August 2025.
Propose a change(1) Payments made by the Department for Work and Pensions under the DWP disability premium compensation scheme and payments made by the Department for Communities in Northern Ireland under the corresponding scheme for Northern Ireland are qualifying payments for the purposes of paragraph 3 of Schedule 15 to the Finance Act 2020. (2) This regulation applies to payments received on or after 18th December 2024. (3) In this regulation “DWP disability premium compensation scheme” means the scheme created by the Department for Work and Pensions to compensate people who— (a) have been awarded universal credit, where the first day of the first assessment period in relation to that award fell before 14th February 2024, (b) have been awarded the universal credit transitional severe disability premium element, and (c) before they were awarded universal credit, were entitled to an award of one or more relevant legacy benefits that included a disability premium or element as specified in paragraph 4 of Schedule 3 to the Universal Credit (Transitional Provisions) Regulations 2014.
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