Revenue eBrief No. 032/20

12 February 2020

Tax treatment of foster care payments and certain other payments made or authorised by the Child and Family Agency

Tax and Duty Manual Part 07-01-31 - Tax treatment of foster care related payments - has been updated to reflect changes made in Finance Act 2019 as follows:

  • Section 192BA replaced section 192B to provide an exemption from income tax for foster care and certain other related payments.
  • The Child and Family Agency (Tusla) took over certain functions from the Health Service Executive (HSE) in the area of foster care payments.
  • Inclusion of a table outlining the payments that qualify for exemption.