Social Welfare Act 2022
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Amendment of Taxes Consolidation Act 1997 | ||
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17. The Taxes Consolidation Act 1997 is amended by the insertion of the following section after section 192M: | ||
“Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors | ||
192N. (1) A payment made in relation to the Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts. | ||
(2) In this section, ‘Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors’ shall be construed in accordance with section 359A(5) of the Social Welfare Consolidation Act 2005 .”. |