Policy paper

Income Tax: tax relief for compensation payments from the Scottish Infected Blood Support Scheme

This measure extends an existing exemption for compensation payments to those paid by the Scottish Infected Blood Support Scheme.



This measure ensures that compensation payments from the new Scottish Infected Blood Support Scheme to individuals infected with HIV or Hepatitis C through NHS treatment with contaminated blood and their widows, widowers and civil partners are exempt from Income Tax.

Published 14 March 2017