Statutory Instruments
2021 No. 92
Corporation Tax
Income Tax
The Taxation of Coronavirus Support Payments Regulations 2021
Made
28th January 2021
Laid before the House of Commons
1st February 2021
Coming into force
22nd February 2021
The Treasury, in exercise of the powers conferred by section 106(2)(f), (3) and (4) of the Finance Act 2020( 1 ), makes the following Regulations:
Citation, commencement and effect
(2) These Regulations have effect in relation to coronavirus support payments made before and after the making of these Regulations.
Specified schemes
2. The following schemes are specified under section 106 of the Finance Act 2020—
(a) the Test and Trace Support Payment Scheme( 2 ) in England,
(b) the Self-Isolation Support Grant( 3 ) in Scotland, and
(c) the Self-Isolation Support Scheme( 4 ) in Wales.
Application of Schedule 16 to the Finance Act 2020
(a) in sub-paragraph (2), after “scheme” there were inserted “, a coronavirus business support grant scheme or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”,
(b) in sub-paragraph (5), after “scheme” there were inserted “, a coronavirus business support grant or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.
(2)Paragraph 8(2) of Schedule 16 to the Finance Act 2020 applies to a scheme specified under regulation 2 as if—
(a) for “or the”, there were substituted “, the”, and
(b) at the end, there were inserted “or a scheme specified under section 106(2)(f) by the Taxation of Coronavirus Support Payments Regulations 2021”.
Rebecca Harris
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
28th January 2021
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).
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).
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).