Taxes Consolidation Act 1997 section 194

Child benefit

Section 194 exempts child benefit from income tax.

  • Child benefit paid under Part 4 of the Social Welfare Consolidation Act 2005 is completely exempt from income tax.
  • The exemption also extends to child benefit paid under any subsequent Act cited together with the 2005 Act.
  • Child benefit is not included when computing a person's income for the purposes of the Income Tax Acts.
  • The exemption is automatic and requires no claim by the recipient.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member