Garda Síochána (Compensation) Act 2022

Income and compensation

27. (1) For the purposes of the Income Tax Acts, and notwithstanding any provision of those Acts to the contrary—

(a) income consisting of an award of compensation under this Act shall be disregarded for the purposes of income tax assessment, and

(b) any payment in respect of an award of compensation under this Act shall be treated in all respects as if it were a payment made following the institution, by or on behalf of the person to whom the payment is made, of a civil action for damages in respect of personal injury.

(2) In this section, “award of compensation under this Act” means an award of compensation under the Act of 2003 as applied by section 19 , an award of compensation by a court under Part 6 , or a payment of compensation on foot of a settlement with the Garda Commissioner or with any person entitled, by or under any enactment, to act on behalf of the Garda Commissioner.