Stardust ex-gratia payments
In August 2024, the Government agreed an ex-gratia payment scheme for the families of deceased victims of the Stardust fire.
Payments made from 9 August 2024 under Phase 1 of the Stardust Ex-Gratia Payment Scheme are exempt from the following:
- Income Tax
- Universal Social Charge (USC)
- Capital Acquisitions Tax (CAT).
Phase 2 of the scheme was announced in February 2026. Phase 2 is an ex-gratia payment scheme for the survivors of the Stardust Fire.
Where payments are received by taxpayers under this scheme, these payments will be exempt from the following:
This is a Revenue administrative practice and pending the introduction of legislation formalising the position. As a result, where a payment is made from 10 February 2026, Revenue can accept claims for exemption for these payments.
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.