Revenue eBrief No. 057/19

19 March 2019

Hepatitis C - compensation payments

Tax and Duty Manual Part 07-01-05 - Hepatitis C Compensation Payments - has been amended as a result of Finance Act 2018.

The amendment reflects the extension of the exemption to compensation payments made under a 'comparable scheme' in an EU or EEA Member State for the tax year 2019 and subsequent years.