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Exemption for infected blood scheme payments

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The Infected Blood Schemes (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order, SI 2017/904, exempts from tax the periodic payments made by new schemes being established in England, Wales and Northern Ireland, for the purpose of providing support for individuals infected with hepatitis C or HIV through NHS treatment with contaminated blood or blood products. The new schemes consolidate payments previously made by the existing schemes to beneficiaries across the whole of the UK. The order comes into force on 23 October 2017.

A separate scheme was introduced in April 2017 for payments to beneficiaries in Scotland.

Issue: 1368
Categories: News
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