Revenue eBrief No. 10/16

19 January 2016

Exemption in respect of water conservation grant

Section 85 of Finance Act 2015 inserted a new section - section 192E - into the Taxes Consolidation Act 1997. Section 192E provides that the water conservation grant, to be paid on an annual basis to households registered with Irish Water, is exempt from income tax. Tax and Duty Manual Part 07-01-38 summarises the extent of the exemption.