192L Exemption in respect of incorrect birth registration payment

Summary

This section provides an exemption from income tax, USC and PRSI in respect of the ex-gratia payment of €3,000 made to individuals affected by confirmed incorrect birth registrations.

The payment, known as the “Ex Gratia Payment in Respect of an Incorrect Birth Registration” is made further to the decision of the Government of 8 March 2022, and will be made by or on behalf of the Minister for Children, Equality, Disability, Integration and Youth.

Details

This section inserts a new section 192L into the Taxes Consolidation Act 1997, with the following provisions:

Subsection (1) provides definitions for the new section:

“Minister” means the Minister for Children, Equality, Disability, Integration and Youth.

“qualifying individual” means an individual who is the subject of an incorrect birth registration for the purposes of the Birth Information and Tracing Act 2022 which has been confirmed by the Child and Family Agency.

“qualifying payment” means a payment, generally referred to and commonly known as the Ex Gratia Payment in Respect of an Incorrect Birth Registration, which is made by or on behalf of the Minister to a qualifying individual, in furtherance of the decision of the Government of 8 March 2022.

Subsection (2) provides the exemption from income tax, USC and PRSI of the ex gratia payment in respect of an incorrect birth registration made on or after 1 January 2023.

Subsection (3) provides the exemption from income tax, USC and PRSI of the ex gratia payment in respect of an incorrect birth registration made before 1 January 2023.

Subsection (4) provides that the exemption shall not exceed €3,000 per individual.

Relevant Date: Finance Act 2024