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Version date: 1 January 2016 - onwards
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192A. Exemption in respect of certain payments under employment law.

(1) In this section -

"relevant Act" means an enactment which contains provisions for the protection of employees' rights and entitlements or for the obligations of employers towards their employees;

"relevant authority" means any of the following -

(a) a right commissioner,

(b) the Director of the Equality Tribunal,

(ba) an adjudication officer of the Workplace Relations Commission,

(bb) the Workplace Relations Commission,

(bc) the District Court,

(c) the Employment Appeals Tribunal,

(d) the Labour Court,

(e) the Circuit Court, or

(f) the High Court.

(2) Subject to subsections (3) and (5), this section applies to a payment under a relevant Act, to an employee or former employee by his or her employer or former employer, as the case may be, which is made, on or after 4 February 2004, in accordance with a recommendation, decision or a determination by a relevant authority in accordance with the provisions of that Act.

(3) A payment made in accordance with a settlement arrived at under a

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