Statutory Instruments
2019 No. 1007
Income Tax
The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019
Made
10th June 2019
Laid before House of Commons
11th June 2019
Coming into force
2nd July 2019
The Treasury, in exercise of the powers conferred by section 297D(2)(c) and (3) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Regulations:
Citation, commencement and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019 and come into force on 2nd July 2019.
(2) In these Regulations, “JSP” means the document published by the Ministry of Defence on 31st May 2019 entitled “Joint Service Publication 464: Tri-Service Accommodation Regulations, Volume 4: Future Accommodation Model Pilot – UK, Part 1: Directive”, as it has effect from time to time.
Accommodation allowance
2. The conditions specified for the purposes of section 297D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003(armed forces: accommodation allowances) are that the allowance—
(a) is payable by the Ministry of Defence in accordance with the JSP, and
(b) is a payment to compensate a member of the armed forces of the Crown in respect of one or more of—
(i) the cost of rent,
(ii) the cost of mortgage repayments,
(iii) the cost of council tax, to the extent that this cost is greater than the national average,
(iv) costs incurred in connection with sourcing and signing a tenancy agreement.
Jeremy Quin
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
10th June 2019
2003 c. 1 . Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3) .