Taxes Consolidation Act, 1997 (Number 39 of 1997)
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192C Exemption in respect of payments of State support.
(1) Notwithstanding any other provision of the Income Tax Acts, a person in receipt of care services shall be exempt from income tax in respect of any State support provided to the person under section 12(2) of the Nursing Homes Support Scheme Act 2009 and the payment shall not be reckoned in computing the person’s income for the purposes of the Income Tax Acts.
(2) Notwithstanding any provision of the Income Tax Acts, any payment referred to in subsection (1) shall be paid without deduction of income tax.
(3) In this section “care services” and “State support” have the same meaning as in the Nursing Homes Support Scheme Act 2009.
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Inserted by the Nursing Homes Support Scheme Act 2009 Sec 48. This Act shall come into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision, and different days may be so appointed for different purposes and different provisions