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Statutory instrument laid in the House of Commons, on Thursday, 5 February 2026 by Dan Tomlinson on behalf of the Treasury.


Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2026/93 
Session
2024-26
Coming into force
Sunday, 15 March 2026
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Contains explanatory memorandum
Yes
Subjects
Income tax Scotland Tax allowances Carer's allowance
Legislation
Finance Act 2020
Finance (No. 2) Act 2023
Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026
Library location
Commons Library: UP 1726 2024-26
Link
View this Statutory instrument on www.legislation.gov.uk