Finance Act 2020

Amendment of section 192BA of Principal Act (exemption of certain payments made or authorised by Child and Family Agency)

4. (1) Section 192BA of the Principal Act is amended, in subsection (1) —

(a) in the definition of “carer” by inserting “or the Health Service Executive” after “the Child and Family Agency”, and

(b) in the definition of “qualifying payment” by substituting the following for all the words beginning with “means” down to and including “or” where it appears immediately after paragraph (a)(iii):

“means a payment—

(a) which either—

(i) is—

(I) described in column (1) of the Table to this section,

(II) paid on a basis specified in column (2) of that Table, and

(III) made or authorised by the Child and Family Agency on behalf of the Minister,


(ii) is made by or on behalf of the Health Service Executive to a carer in respect of what is generally referred to and commonly known as a Home Sharing Host Allowance,


(2) Subsection (1) applies for the year of assessment 2020 and each subsequent year of assessment.