Finance (No. 2) Act 2013

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Magdalen laundry payments

77. (1) The Principal Act is amended—

(a) by inserting the following section after section 205:

“Magdalen Laundry Payments

205A. (1) In this section—

‘relevant individual’ means an individual to whom a relevant payment has been made;

‘relevant payment’ means a payment or payments made, directly or indirectly, to a relevant individual by or on behalf of the Minister for Justice, Equality and Defence, in accordance with the Table of Payments set out in Appendix A to the Magdalen Commission Report dated May 2013 on the establishment of an ex gratia scheme and related matters for the benefit of those women who were admitted to and worked in the Magdalen Laundries.

(2) This section applies to the following payments:

(a) a relevant payment;

(b) an amount equal to the State Pension (Contributory) as set out in column 2 of Part 1 of Schedule 2 of the Social Welfare Consolidation Act 2005 to a relevant individual;

(c) an amount equal to the State Pension (Non-Contributory) as set out in Part 3 of the Social Welfare Consolidation Act 2005 to a relevant individual;

(d) any payment, other than a payment referred to in paragraphs (a) to (c), made, directly or indirectly, by or on behalf of the Minister for Social Protection to a relevant individual, by virtue of that individual being a relevant individual.

(3) For the purposes of the Income Tax Acts, and notwithstanding any provision of those Acts to the contrary, a payment to which this section applies, made to a relevant individual, shall be disregarded.”,

and

(b) in section 613(1)—

(i) in paragraph (c) by substituting “profession;” for “profession.”, and

(ii) by inserting the following paragraph after paragraph (c):

“(d) any payment to which section 205A applies.”.

(2) Section 82 of the Capital Acquisitions Tax Consolidation Act 2003 is amended in subsection (1) by inserting the following paragraph after paragraph (b):

“(ba) any payment to which section 205A of the Taxes Consolidation Act 1997 applies;”.

(3) This section shall apply to payments to which section 205A (inserted by subsection (1)) of the Principal Act applies made on or after 1 August 2013.