Foster care related payments

Foster care payments and certain other payments made by:

  • the Child and Family Agency (Tulsa)
  • or
  • the Health Service Executive (HSE)

are exempt from Income Tax.

This includes payments made or authorised by Tulsa to carers, foster parents, relatives and young person’s transitioning from care. Also included are payments made by or on behalf of the HSE to a carer for Home Sharing Host Allowance. These payments are also exempt from Universal Social Charge (USC).

A carer means an individual that either:

  • is or was a foster parent or relative
  • or
  • a person who takes care of an individual on behalf of Tusla or the HSE.

You can find more information in Tax and Duty Manual 07-01-31 'Foster Care Payments'.