Taxes Consolidation Act 1997 section 192D

Exemption in respect of fuel grant

Section 192D exempts from income tax payments made as fuel grants to disabled drivers under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme.

• Fuel grant payments made under section 81 of the Finance Act 2015 are exempt from income tax.
• The fuel grant replaced the previous excise relief repayment on fuel for disabled drivers, which was discontinued from 1 January 2015.
• The excise relief was discontinued following a judgement of the European Court of Justice.
• As a consequence of the income tax exemption, fuel grant payments are also exempt from USC and PRSI.