
1 

(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023 and come into force on 15th June 2023.
(2) These Regulations have effect in relation to rebate payments mentioned in regulation 2 made on or after 11th July 2022 but before 6thApril 2023.
(3) In these Regulations “CILOCT” means Contribution in Lieu of Council Tax paid by members of the armed forces of the Crown in respect of accommodation provided to them by the Ministry of Defence.
2 
The condition specified for the purposes of section 297D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003 (armed forces: accommodation allowances) is that the allowance is a rebate payment made to a member of the armed forces of the Crown in respect of CILOCT under the Ministry of Defence scheme known as the CILOCT Rebate Scheme.
Andrew Stephenson
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
23rd May 2023