Taxes Consolidation Act 1997 section 205D

Exemption in respect of Stardust ex-gratia payments

Section 205D exempts from income tax payments made under Phase 1 of the Stardust ex-gratia payment scheme to families of the deceased victims of the Stardust fire.

• Payments made by or on behalf of the Minister for Justice under Phase 1 of the Stardust ex-gratia payment scheme are known as "relevant payments"
• The scheme was established following a Government decision on 9 August 2024 for the families of the deceased victims of the Stardust fire
• Relevant payments are fully exempt from income tax
• Relevant payments are excluded when calculating a recipient's total income for all income tax purposes