{"id":6568,"date":"2021-02-09T13:13:32","date_gmt":"2021-02-09T12:13:32","guid":{"rendered":"https:\/\/www.red-on-line-ehs.co.uk\/ehs\/?p=6568"},"modified":"2022-07-07T04:43:39","modified_gmt":"2022-07-07T02:43:39","slug":"uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/uk-covid-19-the-taxation-of-coronavirus-support-payments-regulations-2021\/","title":{"rendered":"UK | COVID-19 | The Taxation of Coronavirus Support Payments Regulations 2021"},"content":{"rendered":"Under the influence of coronavirus, there are three schemes under which a public authority makes a payment to a person who has been required to self-isolate due to coronavirus. The Taxation of Coronavirus Support Payments Regulations 2021 make provision in relation to the taxation of coronavirus support payments. These regulations come into force on&nbsp;<em>22 February 2021.<\/em>\n<h6>The three schemes include:<\/h6>\n<ul>\n \t<li>the Test and Trace Support Payment Scheme in England,<\/li>\n \t<li>the Self-Isolation Support Grant in Scotland, and<\/li>\n \t<li>he Self-Isolation Support Scheme&nbsp;in Wales.<\/li>\n<\/ul>\nModifications are&nbsp;made to\n<ul>\n \t<li>ensure that payments under schemes specified by these Regulations or a coronavirus business support grant scheme are referable to the business of the recipient of the payment and are taxed appropriately where the recipient is a partner in a partnership.<\/li>\n \t<li>exclude the application of that provision in relation to a payment under schemes specified by these Regulations, paragraph 8 would otherwise impose a tax charge if the recipient was not entitled to the payment.<\/li>\n<\/ul>\nSource:\n\n<a href=\"https:\/\/www.legislation.gov.uk\/uksi\/2021\/92\/made\" data-cke-saved-href=\"https:\/\/www.legislation.gov.uk\/uksi\/2021\/92\/made\">The Taxation of Coronavirus Support Payments Regulations 2021<\/a>&nbsp;published on 1 February 2021","protected":false},"excerpt":{"rendered":"<p>Under the influence of coronavirus, there are three schemes under which a public authority makes a payment to a person&hellip;<\/p>\n","protected":false},"author":1,"featured_media":6569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[475,591,15,611],"tags":[460,571,564],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.9 - 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