Revenue eBrief No. 222/25
27 November 2025
Hepatitis C Compensation Payments
Tax and Duty manual (TDM) Part 07-01-05 sets out the taxation treatment of compensation payments made to people who have been diagnosed positive for Hepatitis C and HIV as a result of the use of infected blood products. This TDM has been updated as follows:
- A new Section 2 has been added.
- A new Section 3 has been included to provide the relevant definitions for the purpose of the exemption.