Income Tax (Earnings and Pensions) Act 2003 section 297A

Armed forces: the Operational Allowance

Section 297A exempts the Operational Allowance paid to members of the armed forces from income tax.

  • Payments of the Operational Allowance to members of the armed forces are completely exempt from income tax.
  • The Operational Allowance is a specific allowance formally designated under a Royal Warrant.
  • The Royal Warrant is made under section 333 of the Armed Forces Act 2006, which governs pay and allowances for armed forces personnel.
  • The exemption applies to all members of the armed forces of the Crown who receive this allowance.

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