Taxes Consolidation Act 1997 section 190

Certain payments made by the Haemophilia HIV Trust

Section 190 exempts from income tax all payments made by the trustees of the Haemophilia HIV Trust (HHT) to or in respect of its beneficiaries, and provides that such payments are disregarded for all income tax purposes.

• The Haemophilia HIV Trust (HHT) was established by deed dated 22 November 1989 between the Minister for Health and certain other persons, to assist haemophiliacs affected by infected blood products and their dependants.
• All payments made by the trustees of the HHT to or in respect of a beneficiary — whether lump sums or monthly payments — are fully exempt from income tax, regardless of whether the payments were made before or after the passing of the Finance Act 1990.
• Beneficiaries are not required to include HHT payments on their returns of income, and such payments are not taken into account in computing total income for any purpose of the Income Tax Acts.
• Where a beneficiary invests amounts received from the HHT, any investment income arising is taxable in the normal way (subject to the separate provisions of section 189 TCA 1997 relating to personal injury claims).