27. Exemption in respect of certain expenses of members of Disabled Drivers Medical Board of Appeal
Chapter 1 of Part 7 of the Principal Act is amended by the insertion of the following section after section 195D:
(1) In this section -
'civil servant' has the meaning given to it by the Civil Service Regulation Act 1956;
'Disabled Drivers Medical Board of Appeal' means the board of that name established pursuant to regulations made under section 92 of the Finance Act 1989;
'medical practitioner' means a medical practitioner who is for the time being registered in the register of medical practitioners established under section 43 of the Medical Practioners Act 2007;
'member' means a medical practitioner who is a member of the Disabled Drivers Medical Board of Appeal;
'travel' means travel by car, motorcycle, taxi, bus, rail, boat or aircraft.
(2) This section applies to payments made on or after 1 November 2023 by or on behalf of the Minister for Finance to a member in respect of expenses of travel and subsistence incurred by the member in attending meetings of the Disabled Drivers Medical Board of Appeal.
(3) So much of any payment to which this section applies, as does not exceed the upper of any relevant rate or rates laid down from time to time by the Minister for Public Expenditure, National Development Plan Delivery and Reform in relation to the payment of expenses of travel and subsistence of a civil servant, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.".