
1 

(1) These Regulations may be cited as the Income Tax (Exemption of Social Security Benefits) Regulations 2022 and come into force on 1st June 2022.
(2) In these Regulations, “ITEPA” means the Income Tax (Earnings and Pensions) Act 2003.
2 
In section 677(1) of ITEPA, in Part 1 of Table B (UK social security benefits wholly exempt from tax: Table B: benefits payable under primary legislation etc) at the appropriate place insert—“
Adult Disability Payment SS(S)A 2018 Sections 24 and 31”.
3 
The amendment made by regulation 2 has effect for the tax year 2021-22 and subsequent tax years.
4 
ITEPA is modified as follows.
5 
Section 677 has effect as if—
(a) in subsection (1), in Part 1 of Table B—
(i) at the appropriate place there were inserted—“
Payments made under the scheme known as the Council Tax Rebate Discretionary Fund LGA 2003 Section 31
Payments made pursuant to any scheme or grant in Scotland, Wales or Northern Ireland corresponding to the Council Tax Rebate Discretionary Fund  ”
(ii) at the appropriate place there were inserted—“
Payments under the scheme known as the Household Support Fund Grant LGA 2003 Section 31
Payments made pursuant to any scheme or grant in Scotland, Wales or Northern Ireland corresponding to the Household Support Fund Grant  ”
(b) after subsection (3), there were inserted—“
(4) In this section—
(a) “the Council Tax Rebate Discretionary Fund” means the grant that was the subject of guidance published by the Department for Levelling up, Housing and Communities on 23 February 2022 (and as updated from time to time).
(b) “the Household Support Fund Grant” means any grant paid under the Household Support Fund Grant Determination No 31/5787 and subsequent determinations made under section 31 of LGA 2003 to provide support of a similar nature.
(5) References in this section to payments made pursuant to any scheme or grant in Scotland, Wales or Northern Ireland corresponding to any scheme or grant defined in subparagraphs (a) and (b) of section 4 are references only to payments made pursuant to such a scheme or grant for the tax year 2021-22 and subsequent tax years.”.
6 
In Schedule 1 to ITEPA, the Table in Part 1(abbreviations of Acts and instruments), has effect as if at the appropriate place there were inserted—“
LGA 2003 Local Government Act 2003”.
7 
The modifications made by regulation 5(a)(i) and (so far as relating to regulation 5(a)(i)) regulations 5(b) and 6 have effect for the tax year 2021-22 and subsequent tax years.
8 
The modifications made by regulations 5(a)(ii) and (so far as relating to regulation 5(a)(ii)) regulations 5(b) and 6 have effect for the tax year 2020-21 and subsequent tax years.
Rebecca Harris
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
10th May 2022