Statutory Instruments
2023 No. 570
Income Tax
The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023
Made
23rd May 2023
Laid before House of Commons
25th May 2023
Coming into force
15th June 2023
The Treasury, in exercise of the powers conferred by section 297D(2)(c), (3) and (5) of the Income Tax (Earnings and Pensions) Act 2003( 1 ), make the following Regulations:
Citation, commencement, effect and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023 and come into force on 15th June 2023.
(2) These Regulations have effect in relation to rebate payments mentioned in regulation 2 made on or after 11th July 2022 but before 6th April 2023.
(3) In these Regulations “ CILOCT ” means Contribution in Lieu of Council Tax paid by members of the armed forces of the Crown in respect of accommodation provided to them by the Ministry of Defence.
Accommodation allowance
2. The condition specified for the purposes of section 297D(2)(c) of the Income Tax (Earnings and Pensions) Act 2003 (armed forces: accommodation allowances) is that the allowance is a rebate payment made to a member of the armed forces of the Crown in respect of CILOCT under the Ministry of Defence scheme known as the CILOCT Rebate Scheme.
Andrew Stephenson
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
23rd May 2023
2003 c. 1 . Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3) .