(1) An electricity costs emergency benefit payment made under section 5(2) or a submeter support scheme payment made under section 9(2), as the case may be, of the Electricity Costs (Emergency Measures) Domestic Accounts Act 2023 on or after 1 December 2023 and on or before 31 December 2024 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, ‘electricity costs emergency benefit payment’ and ‘submeter support scheme payment’ have the same meaning as in the Electricity Costs (Emergency Measures) Domestic Accounts Act 2023.