CervicalCheck Payments
Tax exemptions
There are certain tax exemptions on CervicalCheck payments.
Income Tax and Capital Gains Tax (CGT)
There is a tax exemption from Income Tax and CGT on relevant payments made from:
- the CervicalCheck non-disclosure ex-gratia Scheme
- the CervicalCheck Tribunal Act 2019
- or
- claims concluded by way of settlement and court order.
The Income Tax exemption applies to these relevant payments made to certain individuals. For further information, please contact the Sensitive Cases Unit (SCU).
Capital Acquisitions Tax (CAT)
There is a tax exemption from CAT on the following relevant payments made from:
- the CervicalCheck non-disclosure ex-gratia Scheme
- the CervicalCheck Tribunal Act 2019
- or
- claims concluded by way of settlement and court order.
If a claimant dies before they receive a relevant payment, the payment goes directly to her estate. If this occurs, the CAT exemption will not apply to those who inherit her estate. For further information, please contact the SCU.
Next: Time limit for repayment claims