Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Section 4 amends the principal Act in order to address this oversight and to regularise the tax exemption of the home sharing host allowance. This does not reflect a change in policy but is rather a corrective measure. No additional cost arises. This is a community-based service that provides short breaks of full-time support to people with intellectual disabilities. The allowance previously relied on the exemption from income tax. It was exempt from income tax in the past but it was under the Finance Act of 1997, which was deleted in 2019. It was exempt in the past but a change in the legislation is needed to ensure this continues.