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.

Updates to this page

Published 11 March 2020

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