205D. Exemption in respect of Stardust ex-gratia payments

(1) In this section—

“relevant payment” means a payment or payments made to a relevant person by or on behalf of the Minister for Justice, under Phase 1 of the Stardust ex-gratia payment scheme (that is to say the scheme administered by the Minister for Justice in furtherance of a decision of the Government of 9 August 2024 for the families of the deceased victims of the Stardust fire);

“relevant person” means a person to whom a relevant payment has been made.

(2) Income that consists of a relevant payment shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.