Taxes Consolidation Act 1997 section 194A

Early childcare supplement

Section 194A exempts early childcare supplement from income tax and provides that it is disregarded when computing income for tax purposes.

• Early childcare supplement payable under Part 4A of the Social Welfare Consolidation Act 2005 is exempt from income tax.
• The supplement is not included when calculating income for the purposes of the Income Tax Acts.
• The exemption was introduced by section 47 of the Social Welfare Law Reform and Pensions Act 2006.
• The effect is that the supplement has no impact on a recipient's tax liability or taxable income.