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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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192L. Exemption in respect of incorrect birth registration payment

(1) In this section—

Minister” means the Minister for Children, Equality, Disability, Integration and Youth;

qualifying individual” means an individual who is the subject of an incorrect birth registration for the purposes of the Birth Information and Tracing Act 2022 which has been confirmed by the Child and Family Agency;

qualifying payment” means a payment, generally referred to and commonly known as the Ex Gratia Payment in Respect of an Incorrect Birth Registration, which is made by or on behalf of the Minister to a qualifying individual, in furtherance of the decision of the Government of 8 March 2022.

(2) A qualifying payment made to a qualifying individual which is made on or after 1 January 2023 shall be exempt from income tax and shall not be reckoned in computing the total income of the qualifying individual for the purposes of the Income Tax Acts.

(3) A qualifying payment made to a qualifying individual which is made before 1 January 2023 shall be treated as if it was exempt from income tax in the year of assessment in which it was made and shall not be reckoned in computing total income of the qualifying individual for the purposes of the Income Tax Acts.

(4) The exemption provided for in subsections (2) and (3) shall apply to a maximum amount of €3,000 for each qualifying individual.

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Inserted by FA22 s3. Comes into operation on 1 January 2023.