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Taxes Consolidation Act, 1997 (Number 39 of 1997)


120B. Certain benefits in kind: members of Permanent Defence Force

(1) Notwithstanding section 118, section 112 shall not apply in relation to any expense incurred by or on behalf of the Minister for Defence—

(a) in or in connection with the provision of living accommodation to a member of the Permanent Defence Force on land occupied by, used by, or under the control (whether temporarily or otherwise) of the Permanent Defence Force, or

(b) in or in connection with the provision of health care to a member of the Permanent Defence Force.

(2) In this section—

health care” means prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy, but does not include—

(a) routine ophthalmic treatment, or

(b) cosmetic surgery or similar procedures, unless the surgery or procedure is necessary to ameliorate a physical deformity arising from, or directly related to, a congenital abnormality, a personal injury or a disfiguring disease;

routine ophthalmic treatment” means the provision and repairing of spectacles or contact lenses.




Inserted by FA18 s8(1). Applies for the year of assessment 2018 and each subsequent year of assessment.