Revenue eBrief No. 199/25
28 October 2025
Compensation Payments in respect of Personal Injuries
Tax and Duty Manual (TDM) Part 07-01-02 outlines the exemptions that exist for certain payments received by permanently incapacitated individuals. This TDM has been restructured and includes the following updates in:
- Section 2: Additional information has been provided in respect of related legislation,
- Section 3: Additional definitions have been included, and
- Section 6: The examples have been updated to reflect current payment levels and present information in a more readable format.