277. Deputy Michael McGrath asked the Minister for Finance if the exemption from income tax, capital gains tax and capital acquisitions tax on payments made to the women impacted by the failures in the CervicalCheck national screening programme, announced in Budget 2025, will also apply to payments to the family of persons deceased where awards were made by the court relating to CervicalCheck; and if he will make a statement on the matter. [44606/24]

The proposed exemption in respect of CervicalCheck payments is provided for under section 30 of  Finance Bill 2024, as initiated. Subject to the enactment of the Bill, this section provides an exemption from Income Tax, Capital Gains Tax and Capital Acquisitions Tax on certain payments made to women who have been impacted by the failures in the CervicalCheck national screening programme.

The payments that come within scope of the Income Tax and the Capital Gains Tax exemptions are those made under-

(1) the CervicalCheck non-disclosure ex-gratia Scheme,

(2) the CervicalCheck Tribunal Act 2019,

(3) claims concluded by way of settlement, and

(4) court order.

Section 82(1) of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 already provides for an exemption from Capital Acquisitions Tax (CAT) for certain receipts, including the receipt of compensation and damages, which would apply to the CervicalCheck payments made under items (2) – (4) above. The Finance Bill 2024 amendment to section 82(1) of the CATCA 2003 provides that payments made under item (1) above will also be exempt from CAT.

Where the impacted woman was deceased when the payments were made, the exemption applies in respect of any payments made directly to her dependant(s). (Dependants includes spouse, civil partner, parent, grandparent, step-parent, child, grandchild, step-child, brother, sister, half-brother or half-sister of the deceased).

In addition, future and historic income and gains accruing to the impacted women from the investment and/or reinvestment of CervicalCheck payments received by them will also be exempt from Income Tax, Capital Gains Tax, Life Assurance Exit Tax, Investment Undertaking Tax and Deposit Interest Retention Tax.