{"id":11150,"date":"2022-04-19T19:05:29","date_gmt":"2022-04-19T19:05:29","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11150"},"modified":"2023-08-27T17:58:32","modified_gmt":"2023-08-27T17:58:32","slug":"exemptions-ii","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/exemptions-ii\/","title":{"rendered":"Exemptions II"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Social_Protection_Payments\" title=\"Social Protection Payments\">Social Protection Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Exempt_Social_Welfare_Payments\" title=\"Exempt Social Welfare Payments\">Exempt Social Welfare Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Maintenance_Payments\" title=\"Maintenance Payments\">Maintenance Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Taxation_of_Family_Benefits\" title=\"Taxation of Family Benefits\">Taxation of Family Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Compensation_Payments\" title=\"Compensation Payments\">Compensation Payments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Statutory_Compensation\" title=\"Statutory Compensation\">Statutory Compensation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Employment_Awards\" title=\"Employment Awards\">Employment Awards<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Child_Minding\" title=\"Child Minding\">Child Minding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Childcare_Support\" title=\"Childcare Support\">Childcare Support<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Artists\" title=\"Artists\">Artists<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#PDF_Accomodation\" title=\"PDF Accomodation\">PDF Accomodation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Training_and_Employment_Supports\" title=\"Training and Employment Supports\">Training and Employment Supports<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Age_Based\" title=\"Age Based\">Age Based<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Former_Family_Exemptions\" title=\"Former Family Exemptions\">Former Family Exemptions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Historical_Misregistered_Births\" title=\"Historical Misregistered Births\">Historical Misregistered Births<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/exemptions-ii\/#Covid_Lay_Off\" title=\"Covid Lay Off\">Covid Lay Off<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Social_Protection_Payments\"><\/span>Social Protection Payments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many social welfare benefits are not taxable, including<\/p>\n<ul>\n<li>jobseekers assistance;<\/li>\n<li>child benefit<\/li>\n<li>bereavement grant<\/li>\n<li>disability allowance;<\/li>\n<li>family income supplement; and<\/li>\n<li>maternity benefits.<\/li>\n<\/ul>\n<p>Jobseekers benefit and disability benefit are taxable, subject to certain exemption within limits.\u00a0 Short term jobseekers benefit is exempt.\u00a0 The benefit is short-term where the number of days worked is less than the number of days in the normal working week in that employment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Exempt_Social_Welfare_Payments\"><\/span>Exempt Social Welfare Payments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The terms of the tax exemption for certain social welfare payments are amended by the Finance Act 2018. The below payments are exempt from income tax and are not reckoned as income for the purposes of the income tax Acts.<\/p>\n<ul>\n<li>Back to education allowance; A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Back to education allowance\u2019<\/li>\n<li>Back to work enterprise allowance; A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Back to work enterprise allowance\u2019<\/li>\n<li>Back to school clothing and footwear allowance<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Back to school clothing and footwear allowance\u2019 Carer\u2019s support grant Section 225 of the Act of 2005 Constant attendance allowance Section 78 of the Act of 2005<\/li>\n<li>Death benefit \u2013 funeral expenses Section 84 of the Act of 2005 Death benefit \u2013 orphans Section 83 of the Act of 2005 Direct provision allowance<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Direct provision allowance\u2019 Disability allowance Section 210 of the Act of 2005 Disablement gratuity Section 75(8) of the Act of 2005 Domiciliary care allowance Section 186F of the Act of 2005 Exceptional needs payment Section 201 of the Act of 2005 Farm assist Section 214 of the Act of 2005 Fuel allowance<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Fuel allowance\u2019 Guardian\u2019s payment (contributory) Section 130 of the Act of 2005 Guardian\u2019s payment (non-contributory) Section 168 of the Act of 2005 Household benefit package<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Household benefit package\u2019 Humanitarian assistance payment<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Humanitarian assistance payment\u2019 Jobseeker\u2019s allowance Section 141 of the Act of 2005 Jobseeker\u2019s transitional payment Section 148A of the Act of 2005 Medical care Section 86 of the Act of 2005 Part-time job incentive scheme<\/li>\n<li>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Part-time job incentive scheme\u2019 Rent allowance<\/li>\n<li>Section 23 of the Housing (Private Rented Dwellings) Act 1982<\/li>\n<li>Supplementary welfare allowance Section 198 of the Act of 2005 Telephone support allowance\u00a0A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Telephone support allowance\u2019<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Maintenance_Payments\"><\/span>Maintenance Payments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Payments to foster parents are exempt. It extends to non-statutory payments to parents taking care of former foster children. This may include those who are over 18 years old, who have a disability, suffer from a disability, or until they reach 21 or\u00a0 while in third level education.<\/p>\n<p>Disabled persons maintenance allowance which is paid (formerly paid) by the HSE, is exempt.<\/p>\n<p>Income from trusts for permanently incapacitated persons raised by public subscription are exempt.\u00a0 The sums raised should be less than \u20ac381,000 or if they are greater, \u00a0the amount donated by any person does not exceed 30 percent of the total. Both income paid from the trust and trust income is exempt from tax.<\/p>\n<p>Prior to FA 2012,\u00a0 the first 36 days of disability benefit or injury benefit were disregarded for the purposes of income tax.\u00a0 FA 2012 removed this exemption.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Taxation_of_Family_Benefits\"><\/span>Taxation of Family Benefits<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>FA 2013 extended income taxes to certain further social welfare benefits not previously covered. Maternity benefit, adoptive benefit and health and safety benefit are deemed to relate to the person\u2019s employment and are chargeable to Schedule E employment income tax.\u00a0 Revenue may change the statement of tax credits and cut off points in order to collect the tax. \u00a0Universal Social Charge does not apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Compensation_Payments\"><\/span>Compensation Payments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Payments arising from a settlement or court award arising from personal injuries, where the individual is permanently or totally incapacitated by reason of mental or physical infirmity for maintaining himself are exempt.<\/p>\n<p>It also includes awards of the Injuries Board. Investment and rental income from the investment of the funds is itself exempt. \u00a0The exemption applies where the income from investment is more than half the person&#8217;s total income ignoring social welfare benefits.<\/p>\n<p>There are miscellaneous exemptions for payments made to haemophilia, HIV trust to beneficiaries, compensation from the Hep C Tribunal, compensation received in a civil action within the scope of matters heard by the tribunal.<\/p>\n<p>Payments by the Department of Health or made from a fund for\u00a0 children affected by Thalidomide and the investment and rental income arising on such investments is exempt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Statutory_Compensation\"><\/span>Statutory Compensation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Act 2014 exempts compensation for donation of a kidney for transplantation pursuant to EU Regulations on Transplantation of Human Organ.<\/p>\n<p>The exemption in respect of qualifying trusts i.e. trusts for permanently incapacitated persons is amended by the Finance Act 2014.\u00a0 On the death of the individual, the undistributed funds may be appointed in favour of the estate of the deceased individual where the individual is survived by a child, spouse, or civil partner<\/p>\n<p>There is an exemption from tax for certain payments under a scheme in an EEA state to compensate individuals infected with hepatitis C and HIV equivalent to that in respect of compensation payments for the hepatitis C tribunal.<\/p>\n<p>The Finance Act 2018 exempts from tax payments made to women who are resident in certain adjoining institutions in the Magdalen restorative justice ex gratia scheme in the same manner as women resident in Magdalen institutions. It also exempts tax on income or capital gains resulting from investments of awards<\/p>\n<p>The exemption in respect of qualifying trusts i.e. trusts for permanently incapacitated persons is amended by the Finance Act 2014.\u00a0 On the death of the individual, the undistributed funds may be appointed in favour of the estate of the deceased individual where the individual is survived by a child, spouse, or civil partner.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Employment_Awards\"><\/span>Employment Awards<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Statutory redundancy payments are exempt.<\/p>\n<p>Compensation payments under employment law are exempt.\u00a0 Payments made from employment bodies including WRC, Labour Court, the courts or settlements arising in respect of the same, are exempt.\u00a0 In the case of a settlement, it must not exceed the amounts which the relevant authority could pay by statute.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Child_Minding\"><\/span>Child Minding<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is an exemption for income from child minding services provided in a person&#8217;s home\/place of residence .It is available in respect of children under 18 who are supervised<\/p>\n<p>The \u00a0income (before deductions) must not exceed \u20ac15,000 per annum.\u00a0 Care may not be provided for more than three children at once, excluding children occupying the home as their main or principal residence.<\/p>\n<p>The exemption must be claimed, and the income must be returned. The income is not subject to USC. Self-employed PRSI applies It must be evidenced that the relevant authorities have been notified that \u00a0the child minding services are to be provided.\u00a0 The relief does not affect entitlement to mortgage interest relief or the principal private residence exemption.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Childcare_Support\"><\/span>Childcare Support<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain payments made by way of childcare support to assist parents with the cost of childcare are exempted from income tax.<\/p>\n<p>They include in particular payments under the<\/p>\n<ul>\n<li>Community childcare subvention<\/li>\n<li>community childcare subvention plus<\/li>\n<li>community childcare subvention resettlement<\/li>\n<li>community childcare subvention universal<\/li>\n<li>training and employment childcare<\/li>\n<\/ul>\n<p>They apply in respect of payments to eligible children in accordance with the Childcare Support Act 2018.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Artists\"><\/span>Artists<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Act 2014 provides for exemption of certain earnings of writers, composers and artists. \u00a0The 2014 Act provides that the exemption is available to residents in any one or more EU states\/EEA states.\u00a0 They must not be resident outside the EEA\/EU. The annual exemption is increased to \u20ac50,000.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"PDF_Accomodation\"><\/span>PDF Accomodation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain accommodation and health care provided to members of the Permanent Defence Forces is exempt from income tax and benefit in kind. It applies to benefits in connection with the provision of living accommodation to a member of the permanent Defence Force or in connection with the provision of health care to a member of the permanent defence forces.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Training_and_Employment_Supports\"><\/span>Training and Employment Supports<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Training support grant\u2019 Urgent needs payment Section 202 of the Act of 2005 Widowed or surviving civil partner grant Section 137 of the Act of 2005 Working family payment Section 228 of the Act of 2005 Youth employment support scheme<\/p>\n<p>A payment made under a scheme administered by the Minister for Employment Affairs and Social Protection and known as \u2018Youth employment support scheme\u2019<\/p>\n<p>There is an exemption from PAYE, PRSI and USC where employers give qualifying incentives to an employee in a year. The benefit cannot exceed \u20ac500. It may not be exchanged in part or in full for cash or be part of any salary sacrifice arrangement. Only one voucher or benefit may be provided annually. This, in effect gives effect to the one-off small benefit exemption formerly \u20ac500. It is commonly given by way of gift tokens or equivalent.<\/p>\n<p>The 2013 Act grants\u00a0 further exemption is granted for grants and subsidies under the wage subsidy scheme The scheme seeks to encourage the employment of\u00a0 persons with disabilities.\u00a0 The scheme absorbed the pilot program for the employment of persons with disabilities.<\/p>\n<p>FA 2013 provided power to terminate the double deduction in respect of long-term unemployed persons which was granted for 36 months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Age_Based\"><\/span>Age Based<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Married couples, where either spouse is over 65 years old, with income under \u20ac36,000 per annum,\u00a0 are exempt from income tax. Single and widowed persons over 65 years old,\u00a0 with income of less than \u20ac18,000 per annum, are exempt.<\/p>\n<p>Either person may be over 65. The exemption is increased by \u20ac575 for the first two dependent children and \u20ac830 per child thereafter. A dependent child may be in full-time education or training incapacitated physically or mentally (this occurring before 21 years of age)<\/p>\n<p>By Finance Act 2011, the exemption for a single or\u00a0 widowed person over 65 was reduced from \u20ac20,000 to \u20ac18,000.\u00a0 For a married couple the sum was reduced from \u20ac40,000 to \u20ac36,000.<\/p>\n<p>Marginal relief is available. It restricts the maximum tax payable under the general rules, to 40 percent of the excess over the above amounts.\u00a0 Where there is DIRT the income exemption is increased by its amount for the purpose of marginal relief.<\/p>\n<p>Persons over 65 whose income is less than the exemption amount, may reclaim DIRT<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Former_Family_Exemptions\"><\/span>Former Family Exemptions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The former\u00a0 income exemptions which exempted income below\u00a0 certain amounts (doubled for\u00a0 married couples),with increases for qualifying children, was abolished in 2008.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Historical_Misregistered_Births\"><\/span>Historical Misregistered Births<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2022 provides an exemption from income tax, USC and PRSI in respect of the ex-gratia payment in respect of an incorrect birth registration of \u20ac3,000 per individual.<\/p>\n<p>The payment is made further to the decision of the Government of 8 March 2022, and is made by or on behalf of the Minister for Children, Equality, Disability, Integration and Youth.Finance Act 2022 amends section 203 of the Taxes Consolidation Act 1997 as follow<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Covid_Lay_Off\"><\/span>Covid Lay Off<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2022 provides an exemption from income tax for a payment known as Covid-19 Related Lay-off Payment (\u201cCRLP\u201d). This payment was legislated for under the Redundancy Payments (Amendment) Act 2022 and, subject to certain conditions, is payable to individuals who lost the opportunity to accrue reckonable service due to layoffs as a result of Covid-19 related restrictions during the period 13 March 2020 to 31 January 2022. The tax exemption applies to payments made on or after 19 April 2022.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11150\" data-postid=\"11150\" class=\"themify_builder_content themify_builder_content-11150 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Social Protection Payments Many social welfare benefits are not taxable, including jobseekers assistance; child benefit bereavement grant disability allowance; family income supplement; and maternity benefits. Jobseekers benefit and disability benefit are taxable, subject to certain exemption within limits.\u00a0 Short term jobseekers benefit is exempt.\u00a0 The benefit is short-term where the number of days worked is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[339],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11150"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11150"}],"version-history":[{"count":12,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11150\/revisions"}],"predecessor-version":[{"id":21717,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11150\/revisions\/21717"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}