The Finance Act 2018, Section 8(1) (Commencement) Regulations, SI 2019/1160, bring into force the new income tax exemption for qualifying payments made on or after 23 July 2019 to members of the armed forces towards the costs of accommodation in the private sector.
The types of payments which will qualify as accommodation allowances under the MOD’s ‘future accommodation model’ are set out in SI 2019/1007, with a corresponding NICs disregard introduced by SI 2019/1009. Both those earlier sets of regulations came into force on 2 July.
The Finance Act 2018, Section 8(1) (Commencement) Regulations, SI 2019/1160, bring into force the new income tax exemption for qualifying payments made on or after 23 July 2019 to members of the armed forces towards the costs of accommodation in the private sector.
The types of payments which will qualify as accommodation allowances under the MOD’s ‘future accommodation model’ are set out in SI 2019/1007, with a corresponding NICs disregard introduced by SI 2019/1009. Both those earlier sets of regulations came into force on 2 July.
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