2019 No. 1007
The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019
Laid before House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 297D(2)(c) and (3) of the Income Tax (Earnings and Pensions) Act 20031, make the following Regulations:
Citation, commencement and interpretation1
These Regulations may be cited as the Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019 and come into force on 2nd July 2019.
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.
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—
is payable by the Ministry of Defence in accordance with the JSP, and
is a payment to compensate a member of the armed forces of the Crown in respect of one or more of—
the cost of rent,
the cost of mortgage repayments,
the cost of council tax, to the extent that this cost is greater than the national average,
costs incurred in connection with sourcing and signing a tenancy agreement.
(This note is not part of the Regulations)