Hepatitis C Compensation Payments

If you were diagnosed with HIV, Hepatitis C antibodies or Hepatitis C, and received compensation related to your diagnosis, you may qualify for tax relief.

The following compensation payments to individuals are exempt from Income Tax, Universal Social Charge (USC), and Capital Gains Tax (CGT):

• Compensation payments made by the Hepatitis C and HIV Compensation Tribunal.
• Similar payments awarded following civil action for damages relating to personal injury.

Where an individual invests this compensation payment, they may also be exempt from tax in relation to the income or gain from the investment.

For further information, please see the Tax and Duty Manual Part 07-01-05 or contact the Sensitive Cases Unit (SCU) through myEnquiries.

How to claim the exemption

The easiest and most secure way to claim this exemption is by submitting a request through myAccount or the Revenue Online Service (ROS) using myEnquiries. 

Revenue has a dedicated SCU which provides confidential support to individuals who have been awarded payments from these sources.

Once you have signed into myAccount or ROS, you can submit your query directly to the SCU through MyEnquiries. 

Note

You must include the following information with your first claim:

• A medical certificate stating the diagnosis.

• All documentary evidence showing full details of your claim and the amount of the payment received for damages.

Alternatively, you can contact the SCU by post or phone using the details below.

Postal address

Revenue Commissioners
P.O Box 13274
Letterkenny
Co. Donegal.

Phone number