Magdalene laundry payments
Payments made under the Magdalene Restorative Justice Ex-gratia Scheme are exempt from the following:
- Income Tax
- Universal Social Charge (USC)
- Capital Gains Tax (CGT)
- Capital Acquisitions Tax (CAT).
The exemption applies to payments made on, or after, 1 August 2013.
If you invest this compensation payment, it 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 07-01-23 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.
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
074 9169494