
2025 No. 212
INCOME TAX
The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025
Made 25th February 2025
Laid before the House of Commons 26th February 2025
Coming into force 19th March 2025
The Treasury make these Regulations in exercise of the powers conferred by section 13(1) of the Finance Act 2020.
Citation and commencement
1 
These Regulations may be cited as the Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025 and come into force on 19th March 2025.
Amendment to the Income Tax (Earnings and Pensions) Act 2003
2 
In section 677(1) of ITEPA 2003 (UK social security benefits wholly exempt from tax: Table B), in Part 1 of Table B (benefits payable under primary legislation and Northern Ireland welfare supplementary payments etc), at the appropriate place insert—“
Scottish Adult Disability Living Allowance SS(S)A 2018 Sections 24 and 31”.
Nicholas Dakin 
Jeff Smith
Two of the Lords Commissioners of His Majesty's Treasury
25th February 2025