Finance Bill 2019 income tax payments

Oct 21, 2019

The Bill introduces exemptions for certain income tax payments and an amendment to clarify the exemption for a range of payments under the Magdalen Restorative Justice Ex-Gratia Scheme. 

The exemptions introduced cover:

  • Section 6 - the reimbursement of expenses by the HSE to an individual for donation of a kidney for transplantation (under conditions defined by the Minister for Health)
  • Section 12 - certain foster care related payments made by TUSLA
  • Section 13 - certain training allowances paid by or on behalf of the Minister For Education and Skills
  • Section 14 - certain student support payments awarded by SUSI, Education and Training Boards, or Local Authorities.

Section 7 of the Bill also introduces an amendment to clarify the availability of the income tax exemption on a range of payments made by the Minister for Employment and Social Protection including payments made under the Magdalen Laundry ex-gratia scheme.  The amendment is to clarify that a qualifying person for the relief must, in all circumstances have received a payment under the Magdalen Restorative Justice Ex-Gratia Scheme.