Revenue eBrief No. 081/25

11 April 2025

Tax Treatment of CervicalCheck Payments

A new Tax and Duty Manual – Part-07-01-23B - Tax Treatment of CervicalCheck Payments, has been created.

It sets out details of tax exemptions for certain payments made to women impacted by failures in the CervicalCheck national screening programme. These exemptions were announced by the Minister for Finance in Budget 2025 and include payments made under the CervicalCheck non-disclosure ex-gratia Scheme, the CervicalCheck Tribunal Act 2019, and claims concluded by way of settlement and court order.