Chapter 1 – Income tax (ss 187-216F)

Contents

Section 187 – Exemption from income tax and associated marginal relief [TCA 1997 s 187] Section commentary
Section 188 – Age exemption and associated marginal relief [TCA 1997 s 188] Section commentary
Section 189 – Payments in respect of personal injuries [TCA 1997 s 189] Section commentary
Section 189A – Special trusts for permanently incapacitated individuals [TCA 1997 s 189A] Section commentary
Section 189B – Exemption in respect of periodic payments for personal injuries [TCA 1997 s 189B] Section commentary
Section 190 – Certain payments made by the Haemophilia HIV Trust [TCA 1997 s 190] Section commentary
Section 191 – Taxation treatment of Hepatitis C compensation payments [TCA 1997 s 191] Section commentary
Section 192 – Payments in respect of thalidomide children [TCA 1997 s 192] Section commentary
Section 192A – Exemption in respect of certain payments under employment law [TCA 1997 s 192A] Section commentary
Section 192B – Foster care payments etc [TCA 1997 s 192B] Section commentary
Section 192BA – Exemption of certain payments made or authorised by Child and Family Agency [TCA 1997 s 192BA] Section commentary
Section 192C – Exemption in respect of payments of State support [TCA 1997 s 192C] Section commentary
Section 192D – Exemption in respect of fuel grant [TCA 1997 s 192D] Section commentary
Section 192E – Exemption in respect of water conservation grant [TCA 1997 s 192E] Section commentary
Section 192F – Exemption in respect of certain education-related payments [TCA 1997 s 192F] Section commentary
Section 192G – Exemption in respect of training allowance payments (TCA 1997 s 192G) Section commentary
Section 192H – Exemption in respect of Mobility Allowance [TCA 1997 s 192H] Section commentary
Section 192I – Exemption in respect of Pandemic Placement Grant [TCA 1997 s 192I] Section commentary
Section 192J – Exemption in respect of electricity costs emergency benefit payment [TCA 1997 s 192J] Section commentary
Section 192K – Exemption in respect of Pandemic Special Recognition Payment [TCA 1997 s 192K] Section commentary
Section 192L – Exemption in respect of incorrect birth registration payment [TCA 1997 s 192L] Section commentary
Section 192M – Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers [TCA 1997 s 192M] Section commentary
Section 192N – Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors [TCA 1997 s 192N] Section commentary
Section 192O – Exemption in respect of Clinical Placement Allowance [TCA 1997 s 192O] Section commentary
Section 192P – Exemption in respect of allowance for maternity-related administrative support [TCA 1997 s 192P] Section commentary
Section 192Q – Exemption in respect of State contribution under automatic enrolment retirement savings system [TCA 1997 s 192Q] Section commentary
Section 193 – Income from scholarships [TCA 1997 s 193] Section commentary
Section 194 – Child benefit [TCA 1997 s 194] Section commentary
Section 194A – Early childcare supplement [TCA 1997 s 194A] Section commentary
Section 194AA – Exemption of certain childcare support payments [TCA 1997 s 194AA] Section commentary
Section 194B – Back to work family dividend [TCA 1997 s 194B] Section commentary
Section 195 – Exemption of certain earnings of writers, composers and artists [TCA 1997 s 195] Section commentary
Section 195A – Exemption in respect of certain expense payments [TCA 1997 s 195A] Section commentary
Section 195B – Exemption in respect of certain expense payments for relevant directors [TCA 1997 s 195B] Section commentary
Section 195C – Exemption in respect of certain expenses of State Examinations Commission examiners [TCA 1997 s 195C] Section commentary
Section 195D – Exemption in respect of certain expense payments for resident relevant directors [TCA 1997 s 195D] Section commentary
Section 195E – Exemption in respect of certain expenses of members of Disabled Drivers Medical Board of Appeal [TCA 1997 s 195E] Section commentary
Section 196 – Expenses of members of judiciary [TCA 1997 s 196] Section commentary
Section 196A – State employees: foreign service allowances [TCA 1997 s 196A] Section commentary
Section 196B – Employees of certain agencies: foreign service allowances [TCA 1997 s 196B] Section commentary
Section 197 – Bonus or interest paid under instalment savings schemes [TCA 1997 s 197] Section commentary
Section 198 – Certain interest not to be chargeable [TCA 1997 s 198] Section commentary
Section 199 – Interest on certain securities [TCA 1997 s 199] Section commentary
Section 200 – Certain foreign pensions [TCA 1997 s 200] Section commentary
Section 200A – Lump sums from foreign pension arrangements [TCA 1997 s 200A] Section commentary
Section 201 – Exemptions and reliefs in respect of tax under section 123 [TCA 1997 s 201] Section commentary
Section 202 – Relief for agreed pay restructuring [TCA 1997 s 202] Section commentary
Section 203 – Payments in respect of redundancy [TCA 1997 s 203] Section commentary
Section 204 – Military and other pensions, gratuities and allowances [TCA 1997 s 204] Section commentary
Section 204A – Exemption in respect of annual allowance for reserve members of the Garda Síochána [TCA 1997 s 204A] Section commentary
Section 204B – Exemption in respect of compensation for certain living donors [TCA 1997 s 204B] Section commentary
Section 205 – Veterans of War of Independence [TCA 1997 s 205] Section commentary
Section 205A – Magdalen laundry payments [TCA 1997 s 205A] Section commentary
Section 205B – Payments under Mother and Baby Institutions Payment Scheme Act 2023 [TCA 1997 s 205B] Section commentary
Section 205C – Exemption in respect of CervicalCheck payments [TCA 1997 s 205C] Section commentary
Section 205D – Exemption in respect of Stardust ex-gratia payments [TCA 1997 s 205D] Section commentary
Section 206 – Income from investments under Social Welfare (Consolidation) Act, 1993 [TCA 1997 s 206] Section commentary
Section 207 – Rents of properties belonging to hospitals and other charities [TCA 1997 s 207] Section commentary
Section 207A – Charities Regulatory Authority and Common Investment Fund [TCA 1997 s 207A] Section commentary
Section 208 – Lands owned and occupied, and trades carried on by, charities [TCA 1997 s 208] Section commentary
Section 208A – Overseas charities [TCA 1997 s 208A] Section commentary
Section 208B – Charities - miscellaneous [TCA 1997 s 208B] Section commentary
Section 209 – Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms [TCA 1997 s 209] Section commentary
Section 210 – The Great Book of Ireland Trust [TCA 1997 s 210] Section commentary
Section 211 – Friendly societies [TCA 1997 s 211] Section commentary
Section 212 – Credit unions [TCA 1997 s 212] Section commentary
Section 213 – Trade unions [TCA 1997 s 213] Section commentary
Section 214 – Local authorities, etc [TCA 1997 s 214] Section commentary
Section 215 – Certain profits of agricultural societies [TCA 1997 s 215] Section commentary
Section 216 – Profits from lotteries [TCA 1997 s 216] Section commentary
Section 216A – Rent-a-room relief [TCA 1997 s 216A] Section commentary
Section 216B – Payments under Scéim na a bhFoghlaimeoirí Gaeilge [TCA 1997 s 216B] Section commentary
Section 216C – Childcare services relief [TCA 1997 s 216C] Section commentary
Section 216D – Certain profits of micro-generation of electricity [TCA 1997 s 216D] Section commentary
Section 216E – Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 [TCA 1997 s 216E] Section commentary
Section 216F – Exemption of certain profits arising from production, maintenance and repair of certain musical instruments [TCA 1997 s 216F] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member