keep The Income Tax (Exemption of Social Security Benefits) Regulations 2026
Exempts payments from the Crisis and Resilience Fund and equivalent Scottish/Welsh/NI schemes from UK income tax, adding these to the list of social security benefits that are wholly tax-exempt under Section 677(1) of the Income Tax (Earnings and Pensions) Act 2003.
Tax exemption for crisis relief payments prevents double taxation of already means-tested welfare support, ensuring vulnerable recipients receive the full benefit without administrative complexity or tax compliance burden.