Secondary legislation
Secondary legislation has been made to ensure that payments under the GLO Scheme are exempted from income tax and capital gains tax, as well as inheritance tax. Further legislation has been made to ensure GLO Scheme payments are disregarded in the calculation of benefits (in respect of which a further set of regulations have been made to cover Northern Ireland).
	The above measures have been put in place to increase the amount of compensation received by postmasters and are intended to achieve fairness and consistency in compensation outcomes across the whole cohort of postmasters who have been affected by the Horizon IT scandal and the shortcomings of the Post Office.