Income Tax (Trading and Other Income) Act 2005 section 782

Payments under employment zone programme

Section 782 exempts from income tax any payments made to individuals who are participating in an employment zone programme.

  • Payments received by participants in an employment zone programme are completely free of income tax
  • The exemption applies to any payment made to a person in their capacity as a programme participant
  • An employment zone programme is one established for areas designated under section 60 of the Welfare Reform and Pensions Act 1999
  • No further conditions need to be met for the exemption to apply beyond the person being a participant in such a programme

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