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

Section 6 inserts a new section, 192H, into the Taxes Consolidation Act of 1997 to exempt from income tax payments commonly known as a mobility allowance made by or on behalf of the Health Service Executive to a person who satisfied the conditions of the mobility allowance scheme as administered by the HSE.

The main objective of the mobility allowance is to provide a contribution to individuals with severe disabilities who are unable to walk or use public transport. Originally, it was expected to help finance the cost of occasional taxi journeys. While the scheme was terminated in 2013, recipients at that time retained their right to continue to receive interim payments. This amendment formally exempts the allowances from income tax prospectively and retrospectively.