Policy paper

Tax treatment of the Troubles Permanent Disablement Payment Scheme

This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.

From:
HM Revenue & Customs
Published
11 March 2020

Documents

Tax treatment of the Troubles Permanent Disablement Payment Scheme

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This measure exempt payments made under the Troubles Permanent Disablement Payment Scheme from Income Tax, Inheritance Tax and Capital Gains Tax. The changes cover payments made from the Troubles Permanent Disablement Payment Scheme from 29 May 2020.

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Published 11 March 2020

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