Taxes Consolidation Act 1997 section 192J

Exemption in respect of electricity costs emergency benefit payment

Section 192J exempts electricity costs emergency benefit payments, made under the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022, from income tax.

• Electricity costs emergency benefit payments made between 1 January 2022 and 31 December 2022 are fully exempt from income tax.
• The payments are not included when calculating a person's total income for the purposes of the Income Tax Acts.
• The payments were introduced to help domestic electricity account holders cope with rising energy costs following the invasion of Ukraine.
• The exemption applies only to payments made under section 5(2) of the Electricity Costs (Domestic Electricity Accounts) Emergency Measures Act 2022.