The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations SI 2025/212 add Scottish Adult Disability Living Allowance to the list of social security benefits which are exempt from income tax set out in ITEPA 2003 s 677. They come into force on 19 March 2025.
The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order SI 2025/224 makes consequential amendments. The Order comes into force on 21 March 2025.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations SI 2025/212 add Scottish Adult Disability Living Allowance to the list of social security benefits which are exempt from income tax set out in ITEPA 2003 s 677. They come into force on 19 March 2025.
The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order SI 2025/224 makes consequential amendments. The Order comes into force on 21 March 2025.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
