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Taxation of Northern Ireland Welfare Supplementary Payments
Income tax rather than benefit regs, but may be of interest?
This instrument exercises the power in section 44 of the Finance Act 2016 to amend Part 10 of the Income Tax (Earnings and Pensions) Act 2003 in order to include in Part 10 provisions for welfare supplementary payments which are paid by the Northern Ireland Executive.
This instrument sets out the tax status of these payments and ensures that taxation rules relating to welfare supplementary payments are the same as the rules relating to the benefit from which the eligibility to the payments is derived.
Taxation of Northern Ireland Welfare Supplementary Payments Regulations 2017