120B Certain benefits in kind: members of Permanent Defence Force

Summary

This section exempts from benefit in kind certain living accommodation and health expenses incurred by or on behalf of the Minister for Defence in respect of members of the Permanent Defence Force.

Details

Exemption from tax

(1) Any expense incurred by or on behalf of the Minister for Defence in the provision of:

• living accommodation on land occupied by, used by, or under the control (whether temporarily or otherwise) of the Permanent Defence Force, and
• health care

shall be exempt from a benefit in kind charge

Definitions

(2) “health care” means prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of pregnancy, but does not include:

• routine ophthalmic treatment, or
• cosmetic surgery or similar procedures, unless the surgery or procedure is necessary to ameliorate a physical deformity arising from, or directly related to, a congenital abnormality, a personal injury or a disfiguring disease.

“routine ophthalmic treatment” means the provision and repairing of spectacles or contact lenses.

Application

This section shall apply for the year of assessment 2018 and subsequent years.

Relevant Date: Finance Act 2021