SI 2019/1007 - The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019
Released 11 June 2019
SI 2019/1007 specifies conditions to be met for armed forces accommodation allowance payments to be exempt from income tax from 2 July 2019.
The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019 specify conditions that must be met in order for a payment to fall within the definition of an “accommodation allowance” for the purposes of the Income Tax (Earnings and Pensions) Act 2003, s. 297D. ITEPA 2003, s. 297D was inserted by the Finance Act 2018 and introduced an income tax exemption for payments made to, or in respect of, members of the armed forces of the Crown out of public revenue for or towards the costs of accommodation. The conditions require that a payment falls within certain categories of payments that may be made by the Ministry of Defence (MOD). The regulations come into force on 2 July 2019.
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