Taxability of Boarding Out Allowances
19/11/1997
Query
Whether Boarding Out Allowances paid under Statutory Instrument 225 of 1993 by Health Boards to people who board out elderly persons are taxable
Decision
The allowances are taxable. There is no exempting provision.
Income Tax
Section 18, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT972515