The compensation for donation of a kidney or lobe of liver for transplantation payable to a living donor under conditions defined by the Minister for Health pursuant to Regulation 21(2) of the European Union (Quality and Safety of Human Organs Intended for Transplantation) Regulations 2012 (S.I. No. 325 of 2012) shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 March 2019 - onwards