Policy paper

Income Tax and coronavirus (COVID-19) support scheme: working households receiving tax credits

This tax information and impact note is about an Income Tax exemption of coronavirus support scheme payments made to working households receiving tax credits.

• From: HM Revenue & Customs
• Published: 3 March 2021

Documents

Income Tax and coronavirus (COVID-19) support scheme: working households receiving tax credits

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Details

This measure introduces an Income Tax exemption for payments made under the coronavirus (COVID-19) support scheme to working households receiving tax credits.

This gives certainty that the payments will not be subject to Income Tax charges.

Published 3 March 2021