Revenue eBrief No. 176/25
24 September 2025
Tax Treatment of Payments under Mother and Baby Institutions Payments Scheme Act 2023
A new Tax and Duty Manual Part 07-01-45 - Tax Treatment of Payments under Mother and Baby Institutions Payments Scheme Act 2023 - has been created.
It sets out details of tax exemptions for certain payments made to former residents of relevant Mother and Baby Institutions. These exemptions were introduced by the Mother and Baby Institutions Payments Scheme Act 2023 and include payments to the relevant person or their personal representatives (where the applicant is deceased).