Income Tax (Earnings and Pensions) Act 2003 section 8

Meaning of "exempt income"

Section 8 defines what "exempt income" means for the purposes of the employment income provisions of the Act.

• Exempt income is employment income on which no income tax liability arises
• The exemption must result from a specific provision in Part 4 of the Act or elsewhere in tax legislation
• The income must fall within one of the three categories of employment income set out in section 7(2): general earnings, specific employment income, or amounts treated as employment income
• The definition applies throughout all the employment income Parts of the Act