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Amendment of section 192BA of Principal Act (exemption of certain payments made or authorised by Child and Family Agency)
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4. (1) Section 192BA of the Principal Act is amended, in subsection (1) —
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(a) in the definition of “carer” by inserting “or the Health Service Executive” after “the Child and Family Agency”, and
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(b) in the definition of “qualifying payment” by substituting the following for all the words beginning with “means” down to and including “or” where it appears immediately after paragraph (a)(iii):
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“means a payment—
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(a) which either—
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(i) is—
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(I) described in column (1) of the Table to this section,
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(II) paid on a basis specified in column (2) of that Table, and
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(III) made or authorised by the Child and Family Agency on behalf of the Minister,
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or
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(ii) is made by or on behalf of the Health Service Executive to a carer in respect of what is generally referred to and commonly known as a Home Sharing Host Allowance,
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or”.
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(2) Subsection (1) applies for the year of assessment 2020 and each subsequent year of assessment.
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