195E Exemption in respect of certain expenses incurred by members of the Disabled Drivers Medical Board of Appeal

Summary

The section exempts from income tax certain expenses of travel and subsistence incurred by member of the Disabled Drivers Medical Board of Appeal in attending meetings of the board. In addition, this section provides that the payment of these certain expenses shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

Definitions

“Civil Servant” has the same meaning as given to it by the Civil Service Regulation Act 1956.

“Disabled Drivers Medical Board of Appeal” means the board of that name established pursuant to regulations made under section 92 of the Finance Act 1989.

“Medical Practitioner” means a medical practitioner who is for the time being registered in the register of medical practitioners established under section 43 of the Medical Practioners Act 2007.

“Member” means a medical practitioner appointed to the medical board of appeal.

“Travel” means travel by car, motorcycle, taxi, bus, rail or aircraft.

Details

This section applies an exemption from income tax to payments made on or behalf of the Minister for Finance to a member of the Disabled Drivers Medical Board of Appeal in respect of expenses of travel and subsistence incurred by members in attending Board of Appeal meetings.

A limit is applicable to the exemption in so far as the expenses paid do not exceed rates laid down by the Minister for Public Expenditure, National Development Plan and reform in relation to the payment of expenses of travel and subsistence to a civil servant.

Application of section

The section applies to payments of certain expenses made, on or after 1 November 2023.

Relevant Date: Finance Act 2025