Taxes Consolidation Act 1997 section 216E

Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022

Section 216E exempts from income tax a financial contribution payable for hosting temporary protection beneficiaries (refugees) under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022.

• A financial contribution payable under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022 is exempt from income tax.
• The contribution is €400 per month and is paid to individuals who host beneficiaries of temporary protection.
• The contribution is not reckoned as income when computing liability under the Income Tax Acts.
• The exemption was introduced by section 23 of the Civil Law (Miscellaneous Provisions) Act 2022.