The Horizon Family Members Redress Scheme (Tax Exemptions and Relief) Regulations 2026

Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.

This page covers UK-wide law. Where local procedure differs (e.g. courts or tribunals), this is noted in the relevant section.

Type: UK Statutory Instrument

Year: 2026

Number: 717

Made: 2026-06-30

Coming into force: 2026-07-22

Last ingested: 2026-07-05 from legislation.gov.uk.

Read the full text on legislation.gov.uk

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

These Regulations provide for exemptions from capital gains tax and income tax and a relief from inheritance tax for payments received under the Horizon Family Members Redress Scheme.

The Department for Business and Trade makes payments under the Horizon Family Members Redress Scheme to compensate family members of postmasters adversely affected by the Horizon system.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .

Other UKSIs from 2026

The Access to the Countryside (Coastal Margin) (Bawdsey to Aldeburgh) Order 2026 — UKSI 2026/718
The Judicial Review and Courts Act 2022 (Commencement No. 7) Regulations 2026 — UKSI 2026/716
The Combined Authorities and Combined County Authorities (Remuneration Panels for Member Allowances and Consequential Amendments) Order 2026 — UKSI 2026/719