Revenue has updated the guidance on the exemption available in respect of compensation for certain living donors to reflect changes introduced by Finance Act 2025 arising from the enactment of the Human Tissue (Transplantation, Post-Mortem, Anatomical Examination and Public Display) Act 2024.
The updated guidance outlines the legislative changes made in Finance Act 2025 and provides updated background details to the exemption provided under Section 204B TCA 1997. A new section has been included in the guidance to outline details of payments qualifying for exemption.
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