Payments in respect of thalidomide children
If you have a disability linked to your mother’s use of thalidomide during pregnancy, you may benefit from an exemption from the following:
- Income Tax
- Universal Social Charge (USC)
- Capital Gains Tax.
The exemption applies to payments received from:
- the Minister for Health
- and
- the foundation known as 'Conterganstiftung für behinderte Menschen'.
If you invest this compensation payment, you may also be exempt from tax in relation to the income or gain from the investment.
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 Sensitive Cases Unit (SCU) which provides confidential support to individuals who have been awarded payments from these sources.
When you have signed into myAccount or ROS, you can submit your query 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