Paschal Donohoe (Dublin Central, Fine Gael)

Of course. It deals with the point that the Deputy has just made about the kinds of expenses to which this provision will apply. Section 5 amends section 204B of the Taxes Consolidation Act to provide for an exemption from income tax for compensation payments made to an eligible living donor of a kidney or lobe of a liver. This amendment updates the reference to the relevant legislation to ensure that the compensation paid to living donors shall continue to be exempt from income tax. In relation to the expense, given the matter the Deputy raised, donors would generally incur expenses associated with travel and accommodation as well as suffering loss of income during the process of providing a donation. The reimbursement may apply to vouched expenses of travel and accommodation up to a maximum of €8,000, loss of income relating to a donation of up to a maximum of €15,000, and childcare costs that would otherwise not have been incurred, up to a maximum of €6,750.