Policy paper

Taxation of new social security benefits

This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security income through secondary legislation.

Documents

Details

This measure introduces a new power to enable the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security income through secondary legislation.

Published 15 March 2023