http://www.legislation.gov.uk/uksi/2003/2339/article/3/madeThe Taxation of Benefits under Government Pilot Schemes (Return to Work Credit and Employment Retention and Advancement Schemes) Order 2003Income taxTaxIncomeKing's Printer of Acts of Parliament2011-07-04INCOME TAX This Order provides for payments of benefit, made under the Government pilot schemes known as the Employment Retention and Advancement Scheme and the Return to Work Credit Scheme, to be treated as exempt from income tax, and accordingly to be disregarded in computing the amount of any receipts brought into account for income tax purposes. 3 The Income Tax Acts shall have effect in relation to any amount of an Employment Retention and Advancement Scheme payment, and any amount of a Return to Work Credit Scheme payment, as if that amount were wholly exempt from income tax and accordingly to be disregarded in computing the amount of any receipts brought into account for income tax purposes.