192P Exemption in respect of allowance for maternity-related administrative support

Summary

This section provides an exemption from income tax, USC and PRSI in respect of payments of a maternity support allowance to local authority elected members.

Details

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

(1) Subsection (1) provides definitions for the new section:

“qualifying individual” means a member of a local authority who satisfies the conditions to benefit from payment of the maternity support allowance payment.

“qualifying payment” means a maternity support allowance payment made by or on behalf of the Minister for Housing, Local Government and Heritage in accordance with the regulations.

“the Regulations” means the Local Government Act 2001 (section 142) (Allowance for Administrative Support) Regulations 2023.

(2) Subsection (2) provides for the exemption from PAYE and USC of the maternity support allowance payment.

(3) Subsection (3) provides for the exemption from PRSI of the maternity support allowance payment.

Relevant Date: Finance Act 2024