Policy paper
Tax treatment of certain Scottish social security benefits
This Tax Information and Impact Note is about the tax treatment of certain Scottish social security benefits.
Documents
Details
This measure clarifies the tax treatment of 3 new social security benefits introduced by the Scottish Government. It also introduces a new power to allow new social security payments that may introduced by the UK Government or devolved administrations in the future to be exempted from Income Tax by statutory instrument.
Published 11 March 2020