Compensation Payments Tax-Free
HIA Inquiry · Report of the Historical Institutional Abuse Inquiry · Issued 20 January 2017 · Addressed to: Northern Ireland Executive
Source — verbatim from the inquiry
●Inquiry recommendation
We recommend that payments of compensation should not be taxable, and that the Northern Ireland Executive make representations to the Treasury and to HMRC to achieve this.
HIA Inquiry, Report of the Historical Institutional Abuse Inquiry · 20 Jan 2017 Source PDF →
Published evidence summary
Publicly available evidence relating to this recommendation:
- Representations were made to the Treasury and HMRC to achieve the tax exemption as recommended (Northern Ireland Executive, 2019).
Response — verbatim from government
●Northern Ireland Executive
No formal government response published.
Northern Ireland Executive · 5 Nov 2019 Written response →
Evidence trail — what's actually happened since
- 5 Nov 2019 The Historical Institutional Abuse (Northern Ireland) Act 2019 provided that compensation payments are exempt from taxation. Representations were made to the Treasury and HMRC to achieve this. Source →
Each entry above links to a primary source — gov.uk written statement, consultation response document, or inspection report. The Index does not characterise government intent; it tracks what has been published.
How this page is built
Source and Response are verbatim from primary documents. The Evidence trail records published activity since — written statements, consultation outcomes, inspection findings, parliamentary references. The Index does not paraphrase or characterise intent; it tracks what has been published. Where the evidence is the absence of action (a missed deadline, a slipped timetable), that absence is documented from primary sources rather than inferred.
This recommendation's data is verified periodically against primary sources. The Index is monitored for staleness weekly.