The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019
|Document Number:||2019 No. 1007|
|Coming into force:||Coming into force on the 02/07/2019|
10 th June 2019
Laid before House of Commons
11 th June 2019
Coming into force
2 nd July 2019
The Treasury, in exercise of the powers conferred by section 297 D(2)(c) and (3) of the Income Tax (Earnings and Pensions) Act 2003(1) , make the following Regulations:
Citation, commencement and interpretation
—(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019 and come into force on 2 nd July 2019.
(2) In these Regulations, “JSP” means the document published by the Ministry of Defence on 31 st May 2019 entitled “Joint Service Publication 464: Tri-Service Accommodation Regulations, Volume 4: Future Accommodation Model Pilot – UK, Part 1: Directive”, as it has effect from time to time.
The conditions specified for the purposes of section 297 D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003 (armed forces: accommodation allowances) are that the allowance—
(a) is payable by the Ministry of Defence in accordance with the JSP, and
(b) is a payment to compensate a member of the armed forces of the Crown in respect of one or more of—
(i) the cost of rent,
(ii) the cost of mortgage repayments,
(iii) the cost of council tax, to the extent that this cost is greater than the national average,
(iv) costs incurred in connection with sourcing and signing a tenancy agreement.
Two of the Lords Commissioners of Her Majesty’s Treasury
10 th June 2019
(This note is not part of the Regulations)
These Regulations specify conditions that must be met in order for a payment to fall within the definition of an “accommodation allowance” for the purposes of section 297 D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 297 D was inserted by section 8(1) of the Finance Act 2018 (c. 3) and introduced an income tax exemption for payments made to, or in respect of, members of the armed...
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