Press Release

Varadkar welcomes income tax exemption for Living Kidney Donors

Varadkar welcomes income tax exemption for Living Kidney Donors

Minister for Health Leo Varadkar has welcomed a new measure from Finance Minister Michael Noonan to provide income tax exemption on reimbursable expenses of people who donate one of their kidneys in order to keep someone else alive.

“This is an important measure for the generous people who donate one of their kidneys. It will exempt the reimbursable expenses of living kidney donors for income tax purposes on three areas: loss of income, accommodation and travel costs. The aim is to ensure that donors do not lose out financially when they donate a kidney,” Minister Varadkar said.

“Anyone donating a kidney must take a certain amount of time off work in order to recover. This can have an impact on their ability earn a living. This new measure from Minister Noonan will make sure that living kidney donors see the full benefit of a generous range of financial supports which I will be announcing in the near future.”

Minister Noonan is announcing the tax relief measure today in the Finance Bill. It will exempt the reimbursable expenses of living kidney donors for income tax purposes. This will be brought in as a Committee Stage amendment to the Finance Bill.

Minister Varadkar will shortly launch a new policy to reimburse the expenses of living kidney donors. The policy will acknowledge the vital contribution of living kidney donors and minimise any financial hardship incurred by them.

Under this new policy, the reimbursement process will be managed by the HSE and will set out procedures, rates and upper limits for each reimbursable item, including procedures in relation to the reimbursement of loss of earnings for employed and self-employed donors.

Minister Varadkar said: “I look forward to the continuing success of the Living Kidney Programme at Beaumont Hospital. I hope Minister Noonan’s measure and my own forthcoming policy will help the Living Kidney Programme to increase the rate of living kidney donors over the next few years, and ultimately reach 100 living kidney transplants per annum.”

ENDS