eBrief No. 015/21 – Tax Treatment of Foster Care Related Payments

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 […]