204 Military and other pensions, gratuities and allowances

This section exempts from income tax certain military pensions, gratuities and allowances. The section applies to —

• army wound and disability pensions,
• gratuities in respect of army wounds or disabilities,
• demobilisation pay and gratuities paid to officers of the National Forces or the Defence Forces of Ireland,
• deferred pay (within the meaning of any regulation under the Defence Act, 1954), and
• gratuities granted in respect of service with the Defence Forces.

Such income is ignored in computing the recipient’s total income for the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2021