Tax treatment of foster care related payments

Feb 01, 2021

The Tax and Duty Manual Part 07-01-31 – Tax treatment of foster care related payments - has been updated for changes made by Finance Act 2020. The Act amends section 192BA TCA 1997, providing for an exemption from income tax for payments made by or on behalf of the Health Service Executive to a carer in respect of Home Sharing Host Allowance. See eBrief No. 015/21 for further details.