Personal injury compensation payments

What payments do not qualify for investment exemption?

You are not exempt from tax on compensation payments for:

  • minor injuries
  • and
  • an injury which caused a permanent incapacity, but does not prevent you from working in your job.

You may be involved in rehabilitative work in a sheltered workplace or workshop. This will not prevent you from applying for tax exemption.

Next: What does the investment exemption cover?

Published: 27 May 2026 Print this page

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