Revenue eBrief No. 015/21

28 January 2021

Tax Treatment of Foster Care Related Payments

Tax and Duty Manual Part 07-01-31 – Tax treatment of foster care related payments - has been updated to reflect changes made in Finance Act 2020. The Act provides an exemption from income tax for payments made by or on behalf of the Health Service Executive to a carer in respect of Home Sharing Host Allowance.