Taxes Consolidation Act 1997 section 192N

Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors

Section 192N exempts from income tax any payment made under the Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.

• Payments under the Ex-Gratia Scheme for Community Employment (CE) Scheme Supervisors and Assistant Supervisors are fully exempt from income tax.
• These payments are not included when calculating a person's total income for the purposes of the Income Tax Acts.
• The Ex-Gratia Scheme is as defined in section 359A(5) of the Social Welfare Consolidation Act 2005.
• This exemption was introduced by section 17 of the Social Welfare Act 2022.