uksi/2025/212 — The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025

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 Explanatory Note (This note is not part of the Regulations) These Regulations make an amendment to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations. Regulation 2 amends section 677 of ITEPA 2003 by inserting a new row into Part 1 of Table B, in order to wholly exempt Scottish Adult Disability Living Allowance from income tax. A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.