Policy paper

Income Tax and coronavirus (COVID-19) support scheme: working households receiving tax credits

This tax information and impact note is about an Income Tax exemption of coronavirus support scheme payments made to working households receiving tax credits.

Documents

Details

This measure introduces an Income Tax exemption for payments made under the coronavirus (COVID-19) support scheme to working households receiving tax credits.

This gives certainty that the payments will not be subject to Income Tax charges.

Published 3 March 2021