SI 2023/1148 The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023

Published on: 30 October 2023

Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations make amendments and provide for a modification to ITEPA 2003, Sch 1, Pt 10 to provide that the Scottish carer support payment is a social security benefit chargeable to income tax and that no liability to income tax arises on certain other social security benefits specified in the Regulations.

Jurisdiction(s): United Kingdom

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