Taxes Consolidation Act 1997 section 192H

Exemption in respect of Mobility Allowance

Section 192H exempts from income tax mobility allowance payments made by or on behalf of the Health Service Executive to qualifying individuals under the Mobility Allowance scheme.

• The section applies to payments commonly known as Mobility Allowance, made under section 61 of the Health Act 1970 by or on behalf of the HSE to persons who satisfy the conditions of the Mobility Allowance scheme.
• Qualifying payments made on or after 1 January 2021 are exempt from income tax and are not reckoned in computing total income.
• Qualifying payments made before 1 January 2021 are treated as if they were exempt from income tax in the year of assessment in which they were made, and are likewise excluded from total income.
• The exemption therefore applies retrospectively, ensuring that no recipient of the Mobility Allowance faces an income tax liability regardless of when the payment was made.