THE awards made by the Hepatitis C tribunal or by a court in cases relating to Hepatitis C will not be subject to income tax, according to the Finance Bill.

Investment income from awards will also not be liable for income tax in some specific cases, such as if the person in question is incapacitated, or if the investment is their only source of income. The tax relief also applies to a child or partner of an infected person, who themselves has been diagnosed positive for either or both of the Hepatitis C virus or antibodies.

The Bill says that payments made shall be treated in all respects as it they were payments made following a civil sanction for damages in respect of personal injury.