Part 6Exempt income

Chapter 8Other annual payments

Payments to adopters

744Payments to adopters: England and Wales

No liability to income tax arises in respect of the following payments—

(a)

any payment or reward falling within section 57(3) of the Adoption Act 1976 (c. 36) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)

payments under section 57(3A)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt),

(c)

payments of allowances under regulations under section 57A of that Act (permitted allowances to persons who have adopted or intend to adopt children),

(d)

payments of financial support made in the course of providing adoption support services within the meaning of the Adoption and Children Act 2002 (c. 38) (see section 2(6) and (7) of that Act), and

(e)

payments made under regulations under paragraph 3(1) of Schedule 4 to that Act (transitional and transitory provisions: adoption support services).

745Payments to adopters: Scotland

No liability to income tax arises in respect of the following payments—

(a)

any payment or reward falling within section 51(3) of the Adoption (Scotland) Act 1978 (c. 28) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)

payments under section 51(4)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt),

(c)

payments of allowances by virtue of section 51B of that Act (transitional provisions) in accordance with a scheme approved under section 51(5) of that Act (schemes for payment of allowances to persons who have adopted or intend to adopt a child), and

(d)

payments of allowances in accordance with an adoption allowances scheme under section 51A of that Act.

746Payments to adopters: Northern Ireland

No liability to income tax arises in respect of the following payments—

(a)

any payment or reward falling within Article 59(2)(b) of the Adoption (Northern Ireland) Order 1987 (S.I. 1987/2203 (N.I. 22)) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)

any payment under Article 59(2)(c) of that Order (payments by registered adoption societies) which is made to a person who has adopted or intends to adopt a child, and

(c)

payments of allowances under regulations under Article 59A of that Order (permitted allowances to persons who have adopted or intend to adopt children).

747Power to amend sections 744 to 746

The Treasury may by order amend section 744, 745 or 746 for the purposes of—

(a)

adding a description of payment, or

(b)

removing a description of payment if the power to make a payment of that description has been repealed or revoked or has otherwise ceased to be exercisable.