Health (Repayment Scheme) Act 2006

Operation of other enactments, etc. on prescribed repayments.

8.— (1) A prescribed repayment—

(a) made to a living relevant person, or

(b) made directly to a living spouse or living child of a relevant person by virtue of section 9 (8),

shall be disregarded for the purposes of income tax assessment under the Income Tax Acts within the meaning of the Taxes Consolidation Act 1997 .

(2) A prescribed repayment—

(a) made to a living relevant person,

(b) made to the spouse or former spouse of a living or deceased relevant person, or

(c) made directly to a living child of a relevant person by virtue of section 9 (8),

shall be disregarded in the assessment under any enactment of a person’s means for the purposes of determining, assessing or reviewing (or any words to the like effect) a person’s entitlement, or level of entitlement, to a health or social welfare benefit (including any subvention to be applied towards any such benefit).

(3) A prescribed repayment made in respect of a recoverable health charge shall not of itself be a ground for withdrawing any tax relief previously granted in respect of the recoverable health charge.

(4) A prescribed repayment made to any person shall be disregarded for the purposes of Chapter 1 of Part VI of the Finance Act 1993 .

(5) Section 48(4) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply to a prescribed repayment.

(6) Without prejudice to any other method of recovery—

(a) any payments made to or in respect of a relevant person under the ex gratia scheme, or

(b) any charge imposed under the Health (Charges for In-Patient Services) Regulations 2005 ( S.I. No. 276 of 2005 ) on a relevant person and which has not been paid,

may be offset against any prescribed repayment to be made to or in respect of that relevant person.