Garda Síochána (Compensation) Act 2022
Income and compensation | ||
27. (1) For the purposes of the Income Tax Acts, and notwithstanding any provision of those Acts to the contrary— | ||
(a) income consisting of an award of compensation under this Act shall be disregarded for the purposes of income tax assessment, and | ||
(b) any payment in respect of an award of compensation under this Act shall be treated in all respects as if it were a payment made following the institution, by or on behalf of the person to whom the payment is made, of a civil action for damages in respect of personal injury. | ||
(2) In this section, “award of compensation under this Act” means an award of compensation under the Act of 2003 as applied by section 19 , an award of compensation by a court under Part 6 , or a payment of compensation on foot of a settlement with the Garda Commissioner or with any person entitled, by or under any enactment, to act on behalf of the Garda Commissioner. |