The Income Tax (Exemption of Social Security Benefits) Regulations 2021
The Regulations amend Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1; “ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations, including social security benefits paid by the Scottish Ministers and local authorities.