Information since 22 Sep 2025, 1:22 p.m.
| Secondary Legislation |
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Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026 These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer’s Additional Person Payment from income tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 15 Mar 2026 Found: Pensions Act (Northern Ireland) 2015 (c. 5), paragraph 47 of the Schedule to the Parental Bereavement (Leave and Pay) Act |
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Bereaved Partner’s Paternity Leave Regulations 2026 These Regulations introduce a new statutory entitlement for an employee to be absent from work to care for a child during the first year following the child’s birth, placement for adoption, or entry into Great Britain in connection with or for the purposes of an adoption from overseas, in the event that the child’s primary carer dies (“bereaved partner’s paternity leave”). Department for Business and Trade Parliamentary Status - Text of Legislation - Draft affirmative Laid: Tuesday 13th January - In Force: Not stated Found: paragraph 34 of Schedule 7 to the 2014 Act and by paragraph 24 of the Schedule to the Parental Bereavement (Leave and Pay) Act |
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Bereaved Partner's Paternity Leave Regulations 2026 These Regulations introduce a new statutory entitlement for an employee to be absent from work to care for a child during the first year following the child’s birth, placement for adoption, or entry into Great Britain in connection with or for the purposes of an adoption from overseas, in the event that the child’s primary carer dies (“bereaved partner’s paternity leave”). Department for Business and Trade Parliamentary Status - Text of Legislation - Draft affirmative Laid: Tuesday 13th January - In Force: Not stated Found: paragraph 34 of Schedule 7 to the 2014 Act and by paragraph 24 of the Schedule to the Parental Bereavement (Leave and Pay) Act |
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Social Security Benefits Up-rating Order 2026 This Order is made as a consequence of a review under sections 150 and 151A of the Social Security Administration Act 1992 (c. 5) (“the Administration Act”) and includes details of the sums mentioned in those sections. Department for Work and Pensions Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 12th January - In Force: Not stated Found: Act 2014 (c. 19) (“the Pensions Act”), paragraphs 14 and 17 of the Schedule to the Parental Bereavement (Leave and Pay) Act |
| Draft Secondary Legislation |
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The Bereaved Partner’s Paternity Leave Regulations 2026 These Regulations introduce a new statutory entitlement for an employee to be absent from work to care for a child during the first year following the child’s birth, placement for adoption, or entry into Great Britain in connection with or for the purposes of an adoption from overseas, in the event that the child’s primary carer dies (“bereaved partner’s paternity leave”). Department for Business and Trade Found: paragraph 34 of Schedule 7 to the 2014 Act and by paragraph 24 of the Schedule to the Parental Bereavement (Leave and Pay) Act |
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The Social Security Benefits Up-rating Order 2026 This Order is made as a consequence of a review under sections 150 and 151A of the Social Security Administration Act 1992 (c. 5) (“the Administration Act”) and includes details of the sums mentioned in those sections. Department for Work and Pensions Found: Act 2014 (c. 19) (“the Pensions Act”), paragraphs 14 and 17 of the Schedule to the Parental Bereavement (Leave and Pay) Act |