(1) This section applies to a payment made under section 61 of the Health Act 1970, generally referred to and commonly known as a Mobility Allowance, by or on behalf of the Health Service Executive to a person who satisfies the conditions of the Mobility Allowance scheme as administered by the Health Service Executive.
(2) A payment to which this section applies, which is made on or after 1 January 2021, shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.
(3) A payment to which this section applies, which is made before 1 January 2021, shall be treated as if it was exempt from income tax in the year of assessment in which it was made and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.