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Commons Briefing paper by Antony Seely. It was first published on Friday, 8 December 2017. It was last updated on Friday, 4 May 2018.


Armed Forces accommodation allowance exemption

In the Autumn Budget 2017 the Government announced that it would introduce an income tax and NICs exemption for certain allowances paid to Armed Forces personnel for renting or maintaining accommodation in the UK private market. Provision to this effect was included in the Finance Bill published after the Budget, and now forms section 8 of Finance Act 2018.

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Secondary information

Type
Research briefing
Reference
CBP-8174 
Subjects
Housing Exemptions National insurance contributions Tax allowances Armed forces covenant Budget November 2017
Legislation
Finance (No. 2) Bill 2017-19
Published by
Business and Transport Section
House of Commons Library
Link
View this Research briefing on researchbriefings.parliament.uk