1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)
  4. Chapter 1 Income tax (ss. 187-216F)
  5. 192N. Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 15 December 2022 - onwards
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192N. Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.

(1) A payment made in relation to the Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.

(2) In this section, 'Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors' shall be construed in accordance with section 359A(5) of the Social Welfare Consolidation Act 2005.

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