Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)

[1]>

192BA Exemption of certain payments made or authorised by Child and Family Agency.

(1) In this section—

carer” , in relation to an individual, means a person who is or was a foster parent or relative of the individual or who takes care of the individual on behalf of the Child and Family Agency [3]>or the Health Service Executive<[3];

foster parent” has the meaning assigned to it in the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995);

Minister” means the Minister for Children and Youth Affairs;

[4]>

qualifying payment” means a payment which is—

(a) (i) described in column (1) of the Table to this section,

(ii) paid on a basis specified in column (2) of that Table, and

(iii) made or authorised by the Child and Family Agency on behalf of the Minister,

or

<[4]

[4]>

qualifying payment” means a payment—

(a) which either—

(i) is—

(I) described in column (1) of the Table to this section,

(II) paid on a basis specified in column (2) of that Table, and

(III) made or authorised by the Child and Family Agency on behalf of the Minister,

or

(ii) is made by or on behalf of the Health Service Executive to a carer in respect of what is generally referred to and commonly known as a Home Sharing Host Allowance,

or

<[4]

(b) made in accordance with the law of any other [2]>Member State<[2][2]>Member State [5]>or of the United Kingdom<[5]<[2] and which corresponds to a payment referred to in paragraph (a);

qualifying person” means a carer, foster parent, relative or any other individual to whom a qualifying payment is made;

relative” has the meaning assigned to it in the Child Care (Placement of Children with Relatives) Regulations 1995 (S.I. No. 261 of 1995).

(2) A qualifying payment which is made to a qualifying person on or after 1 January 2020 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying person for the purposes of the Income Tax Acts.

(3) A qualifying payment which is made to a qualifying person before 1 January 2020 shall be treated as if it were exempt from income tax in the year of assessment in which it is made and shall not be reckoned in computing the total income of the qualifying person for that year of assessment for the purposes of the Income Tax Acts.

TABLE

Description of payment
(1)

Basis on which payment is made
(2)

Fostering Allowance

Child Care (Placement of Children in Foster Care) Regulations 1995 Section 39, Child Care Act 1991 Child Care (Placement of Children with Relatives) Regulations 1995 Section 36, Child Care Act 1991
Section 41, Child Care Act 1991

Enhanced Fostering Allowance

Child Care (Placement of Children in Foster Care) Regulations 1995 Section 39, Child Care Act 1991 Child Care (Placement of Children with Relatives) Regulations 1995 Section 36, Child Care Act 1991
Section 41, Child Care Act 1991

Supported Lodgings for Children in Care Allowance

Section 36(1)(d), Child Care Act 1991

Aftercare Allowance

Section 45, Child Care Act 1991

Aftercare Additional Financial Support

Section 45, Child Care Act 1991

Adoption Maintenance Allowance

Sections 6 and 44, Child Care Act 1991

Supported Lodgings for Children

Section 5, Child Care Act 1991

<[1]

[1]

[+]

Inserted by FA19 s13(1)(b). Comes into operation on 1 January 2020.

[2]

[-] [+]

Substituted by FA19 s13(2). Comes into operation on such day as the Minister for Finance may appoint by order.

[3]

[+]

Inserted by FA20 s4(1)(a). Applies for the year of assessment 2020 and each subsequent year of assessment.

[4]

[-] [+]

Substituted by FA20 s4(1)(b). Applies for the year of assessment 2020 and each subsequent year of assessment.

[5]

[+]

Inserted by the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 s27. Comes into operation on 31 December 2020 as per S.I. No. 723 of 2020.