Revenue eBrief No. 011/26
13 January 2026
TDM Part 07-01-33 Exemption in respect of compensation for certain living donors
Tax and Duty Manual (TDM) Part 07-01-33 outlines the exemptions that exist for certain payments received by living donors. This TDM has been updated to reflect the legislative change to section 204B of the Taxes Consolidation Act 1997 made in Finance Act 2025. This change is the result of the enactment of the Human Tissue (Transplantation, Post-Mortem, Anatomical Examination and Public Display) Act 2024.
The TDM is updated as follows:
Section 2: Updated with details of the legislative changes made in Finance Act 2025.
Section 3: Updated details of the background to the exemption provided under Section 204B.
Section 4: New section inserted with details of conditions required to be a payment qualifying for the exemption.