The Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023
These Regulations make amendments and provide for a modification to Part 10 of, and Schedule 1 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as 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.