Citation, commencement and interpretation

1. —(1) These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2024 and come into force on 11th March 2024.

(2) In these Regulations “ JSP ” means the document published by the Ministry of Defence on 19 January 2024 entitled “Joint Service Publication: 464 Tri-Service Accommodation Regulations, Volume 1, Part 6 and 8” 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 Part 8 of 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 council tax, to the extent that this cost is subsidised by payments to a member of the armed forces of the Crown for private sector rental accommodation in accordance with the JSP,

(iii) costs incurred in connection with sourcing and signing a tenancy agreement,

(iv) costs incurred in connection with terminating a tenancy agreement early, in accordance with the JSP,

(v) costs up to the amount specified as the limit on Dual Accommodation Expense in the JSP, incurred as a result of that member of the armed forces of the Crown occupying Single Living Accommodation as defined in the JSP, due to their main home being more than a reasonable daily travelling distance from their place of work.