Statutory Instruments
Income Tax
Made
At 11.00 a.m. on 6th March 2018
Laid before the House of Commons At
3.00 p.m. on 6th March 2018
Coming into force
3rd April 2018
The Treasury, in exercise of the powers conferred by section 318D(2) of the Income Tax (Earnings and Pensions) Act 2003(1), makes the following Regulations:
1. These Regulations may be cited as the Section 318C Income Tax (Earnings and Pensions) Act 2003 (Amendment) Regulations 2018 and shall come into force on 3rd April 2018.
2. Section 318C of the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
3. For subsection (3)(e) substitute–—
“(3) (e) by a person who is employed or engaged under a contract for services to provide care and support by the provider of a domiciliary support service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016(2).”
Rebecca Harris
Craig Whittaker
Two of the Lords Commissioners of Her Majesty’s Treasury
At 11.00 a.m. on 6th March 2018
(This note is not part of the Regulations)
These Regulations amend section 318C of the Income Tax (Earnings and Pensions) Act 2003 (which provides for exemption from income tax for employee benefits in respect of certain employer provided or employer contracted childcare).
Regulation 3 updates section 318C (3)(e) of the Income Tax (Earnings and Pensions) Act 2003 to reflect changes made to the regulatory system for domiciliary care workers under the Inspection and Regulation of Social Care (Wales) Act 2016. (2016 anaw 2).
This amendment will come into force on 3rd April 2018.
2003 c.1; section 318D was inserted by paragraph 1 of Schedule 13 to the Finance Act 2004 (c. 12).