The Taxation of Coronavirus Support Payments Regulations 2021

Specified schemes

2.  The following schemes are specified under section 106 of the Finance Act 2020—

(a) the Test and Trace Support Payment Scheme(1) in England,

(b) the Self-Isolation Support Grant(2) in Scotland, and

(c) the Self-Isolation Support Scheme(3) in Wales.

(1)

The Test and Trace Support Payment Scheme was piloted for Blackburn with Darwen, Pendle and Oldham from 1 September 2020 (as announced by Health Secretary on 27 August 2020, this announcement can be found at https://www.gov.uk/government/news/new-payment-for-people-self-isolating-in-highest-risk-areas) and extended to the whole of England from 28 September 2020, announced by the Prime Minister’s office on 20 September 2020 (guidance for the scheme can be found at https://www.gov.uk/test-and-trace-support-payment, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ).

(2)

The Self-Isolation Support Grant was announced by Social Security Secretary on 30 September 2020 (guidance for the scheme can be found at https://www.mygov.scot/scottish-welfare-fund/self-isolation-support-grants/, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ).

(3)

The Self-Isolation Support Scheme was announced by the First Minister of Wales on 22 September 2020 (guidance for the scheme can be found at https://gov.wales/self-isolation-support-scheme, a hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London, SW1A 2BQ).