The Taxation of Northern Ireland Welfare Supplementary Payments Regulations, SI 2017/338, ensure that welfare supplementary payments, made to top-up existing tax-exempt social security benefits in Northern Ireland as part of transitional support following welfare reform, remain exempt from income tax. Overall, the amendments contained in the regulations ensure that supplementary payments are treated in the same way as the benefits they either supplement or replace, so that payments to mitigate taxable benefits remain subject to tax. The regulations come into force on 1 April 2017 and apply to payments made on or after 6 April 2016.
The Taxation of Northern Ireland Welfare Supplementary Payments Regulations, SI 2017/338, ensure that welfare supplementary payments, made to top-up existing tax-exempt social security benefits in Northern Ireland as part of transitional support following welfare reform, remain exempt from income tax. Overall, the amendments contained in the regulations ensure that supplementary payments are treated in the same way as the benefits they either supplement or replace, so that payments to mitigate taxable benefits remain subject to tax. The regulations come into force on 1 April 2017 and apply to payments made on or after 6 April 2016.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")