Taxes Consolidation Act 1997 section 192L

Exemption in respect of incorrect birth registration payment

Section 192L exempts from income tax, USC and PRSI the ex gratia payment made to individuals affected by confirmed incorrect birth registrations, up to a maximum of €3,000 per individual.

• A qualifying individual is someone whose incorrect birth registration has been confirmed by the Child and Family Agency under the Birth Information and Tracing Act 2022.
• The ex gratia payment, made by or on behalf of the Minister for Children, Equality, Disability, Integration and Youth, is exempt from income tax, USC and PRSI up to a maximum of €3,000 per individual.
• The exemption applies to payments made both before and on or after 1 January 2023, ensuring all qualifying payments are covered regardless of when they were made.
• The exempt payment is excluded from the computation of total income for income tax purposes.