Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

The reason we are bringing forward the amendment on the definition side is that originally everyone was put on an even basis. There would be inequities were we to use the phrase "relevant individual", so we came up with the "relevant payment" phrase as a means of making sure that it was clear for all to see.

At the Government meeting of 5 November 2013, it was agreed that the Department of Social Protection would make the weekly payment to the women who were admitted to and worked in the Magdalen laundries, as recommended by Mr. Justice Quirke. It was also agreed that these payments would be exempt from tax. It has come to light that the decision to make these payments or the top-up payments tax exempt would give rise to inequities, not only between the Magdalen women and members of the general public but also among the women. Accordingly, it is recommended that the entire payment made by the Department of Social Protection be disregarded for tax purposes. Provision has been made to provide for this.