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Taxes Consolidation Act, 1997 (Number 39 of 1997)


192P. Exemption in respect of allowance for maternity-related administrative support

(1) In this section—

qualifying individual” means a member of a local authority (within the meaning of the Local Government Act 2001) who is entitled to the benefit of a qualifying payment;

qualifying payment” means an allowance paid, by or on behalf of the Minister for Housing, Local Government and Heritage, to a qualifying individual of maternity-related administrative support (within the meaning of the Regulations of 2023) subject to and in accordance with the Regulations of 2023;

Regulations of 2023” means the Local Government Act 2001 (Section 142) (Allowance for Maternity-Related Administrative Support) Regulations 2023 (S.I. No. 404 of 2023).

(2) A qualifying payment which is made to a qualifying individual 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 shall be deemed not to be a payment to which Chapter 4 of Part 42 applies.




Inserted by F(No.2)A23 s4. Comes into operation on 1 January 2024.