Taxes Consolidation Act 1997 section 192M

Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers

Section 192M exempts from income tax and USC payments made under the Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers.

• A qualifying payment is one made by or on behalf of the Minister for Health under the Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers, following the Government decision of 8 March 2022.
• Qualifying payments made on or after 1 January 2023 are exempt from income tax and universal social charge (USC).
• Qualifying payments made before 1 January 2023 are treated as if they were exempt from income tax and USC in the year they were made.
• As a consequence of the income tax exemption, qualifying payments are also exempt from PRSI.