Finance (No.2) Act 2023
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Exemption in respect of allowance for maternity-related administrative support | ||
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4. Chapter 1 of Part 7 of the Principal Act is amended by the insertion of the following section after section 192O: | ||
“192P. (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.”. |