Health (Miscellaneous Provisions) Act 2024

Amendment of section 58 of Act of 1970

5. Section 58 of the Act of 1970 is amended—

(a) in subsection (2), by the substitution of “Subject to subsection (2A), in deciding” for “In deciding”, and

(b) by the insertion of the following subsection after subsection (2):

“(2A) In having regard to a person’s overall financial situation under subsection (2), the Health Service Executive shall disregard any relevant sums (within the meaning of section 216A of the Taxes Consolidation Act 1997 ) arising to the person (or the person’s spouse or civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ) which qualify for relief under section 216A of the Taxes Consolidation Act 1997 .”.