204B Exemption in respect of compensation for certain living donors

This section provides that, with effect from 1 January 2015, compensation payable to a living donor for donation of a kidney for transplantation under conditions defined by the Minister for Health shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

With effect from 12 March 2019, this section shall also apply to compensation payable to a living donor for donation of a lobe of liver for transplantation under conditions defined by the Minister for Health.

The statutory basis under which the Minister for Health may define conditions under which compensation may be granted is contained in subsections (3) and (4) of section 12 of Human Tissue (Transplantation, Post-Mortem, Anatomical Examination and Public Display) Act 2024”.

The compensation payable under S.I. No. 251 of 2025 relates to necessary expenses of travel and accommodation actually incurred and also loss of income and childcare costs, subject to such conditions as specified by the Minister for Health. Prior to 2026, this section was subject to conditions specified in S.I. No. 325 of 2012 and S.I. No. 198 of 2014.

Relevant Date: Finance Act 2025