Policy paper
Tax treatment for payments made under the Horizon Family Members Redress Scheme
This measure introduces the tax treatment for payments made under the Horizon Family Members Redress Scheme.
Documents
Details
This measure makes sure that compensation payments made under the scheme are not subject to:
- Income Tax
- Capital Gains Tax
- National Insurance contributions
This measure makes sure that compensation payments made under the scheme are relieved from Inheritance Tax.
Eligible individuals will receive the full value of their compensation payment without any deductions.
Updates to this page
Published 1 July 2026