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.

The statutory basis under which the Minister for Health may define conditions under which compensation may be granted is contained in Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 and 2014 (S.I. Nos. 325 of 2012 and 198 of 2014).

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 compensation payable under S.I. Nos. 325 of 2012 and 198 of 2014 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.

Relevant Date: Finance Act 2021