Taxes Consolidation Act 1997 section 205C

Exemption in respect of CervicalCheck payments

Section 205C exempts CervicalCheck-related payments from income tax and capital gains tax, and also exempts income and gains arising from the investment of such payments by the impacted woman.

• Payments made under the CervicalCheck non-disclosure ex gratia Scheme, the CervicalCheck Tribunal Act 2019, or by way of court award or settlement to an impacted woman (or her dependants if deceased) are exempt from income tax and CGT.
• Income and gains arising from the investment of such payments by the impacted woman are also exempt from income tax and CGT, including where proceeds are reinvested in other assets.
• Where an asset is acquired partly with a relevant payment and partly with other funds, the exemption applies only to the proportion attributable to the relevant payment, calculated on a just and reasonable basis.
• Extended repayment deadlines apply: claims for the tax years 2008 to 2020 may be made up to 31 December 2025, overriding the normal four-year time limit.