192BA. Exemption of certain payments made or authorised by Child and Family Agency.

(1) In this section -

 'carer', in relation to an individual, means a person who is or was a foster parent or relative of the individual or who takes care of the individual on behalf of the Child and Family Agency or the Health Service Executive;

'foster parent' has the meaning assigned to it in the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995);

'Minister' means the Minister for Children and Youth Affairs;

'qualifying payment' 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,

or

(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,

or

(b) made in accordance with the law of any other Member State or of the United Kingdom and which c

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