Revenue E-Brief

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Revenue E-Brief Issue 16/19, 29 January 2019

Exemption in respect of periodic payments for personal injuries

The Civil Liability (Amendment) Act 2017 introduced a new section - section 189B - into the Taxes Consolidation Act 1997.

Section 189B provides for an exemption from the charge to tax in respect of periodic payments made to an individual on foot of a claim for damages in respect of personal injuries.

A new Tax and Duty Manual, Part 07-01-41, outlines how the exemption applies.

29 January 2019