Taxes Consolidation Act 1997 section 192K

Exemption in respect of Pandemic Special Recognition Payment

Section 192K provides an income tax exemption for the Pandemic Special Recognition Payment made to qualifying individuals by or on behalf of the Minister for Health.

• The Pandemic Special Recognition Payment, arising from the Government decision of 19 January 2022, is exempt from income tax up to a maximum of €1,000 per qualifying individual.
• The payment is not included when calculating the individual's total income for the purposes of the Income Tax Acts.
• The payment is not subject to PAYE, meaning employers or paying agents are not required to operate payroll deductions on it.
• The exemption applies to payments made on or after 1 January 2022 and is capped at €1,000 per person.