Personal injury compensation payments

What does the investment exemption cover?

The exemption covers all investment income and gains you make from the investment of your compensation payment. You are exempt from the following:

If you qualify for this exemption, your investment income may also be exempt from:

  • Deposit Interest Retention Tax (DIRT)
  • and
  • Dividend Withholding Tax (DWT).

You may also be entitled to repayments of:

  • Life Assurance Exit Tax
  • and
  • Investment Undertaking Tax on your investments.

For further information on how to claim these additional exemptions and reliefs, please see the Tax and Duty Manual Part 07-01-02. You can also contact us through myEnquiries.

Next: How are social welfare payments treated for investment exemption?

Published: 27 May 2026 Print this page

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