Taxation of social welfare payments
Payments that are not taxed
| Back to Work Family Dividend | Not taxed |
| Child Benefit | Not taxed |
| Disability Allowance | Not taxed |
| Disablement Gratuity (lump sum payment) | Not taxed |
| Domiciliary Care Allowance | Not taxed |
| Farm Assist | Not taxed |
| Family Income Supplement | Not taxed |
| Fuel Allowance | Not taxed |
| Household Benefits Scheme | Not taxed |
| Jobseeker’s Allowance | Not taxed |
| Jobseeker’s Benefit (paid to systematic short-term workers) | Not taxed |
| Jobseeker’s Transitional payment | Not taxed |
| Pre-Retirement Allowance | Not taxed |
| Supplementary Welfare Allowance | Not taxed |
Taxable payments
| Adoptive Benefit | Taxable |
| Blind Pension | Taxable |
| Carer’s Allowance | Taxable |
| Carer’s Benefit | Taxable |
| Constant Attendance Allowance (payable with Disablement Pension) | Taxable |
| Deserted Wife’s Benefit | Taxable |
| Deserted Wife’s Allowance | Taxable |
| Death Benefit Pension | Taxable |
| Disablement Pension | Taxable (except for child increases) |
| Guardian’s Payment (Contributory) | Taxable (on child’s income) |
| Guardian’s Payment (Non-Contributory) | Taxable (on child’s income) |
| Health and Safety Benefit | Taxable (since 1 July 2013) |
| Illness Benefit | Taxable (except for child increases) |
| Invalidity Pension | Taxable |
| Incapacity Supplement | Taxable (except for child increases) |
| Injury Benefit | Taxable (except for child increases) |
| Jobseeker’s Benefit and Short-Term Enterprise Allowance | Taxable (first €13 per week excluded) |
| Maternity Benefit | Taxable (since 1 July 2013) |
| One-Parent Family Payment | Taxable |
| Partial Capacity Benefit | Taxable |
| Paternity Benefit | Taxable |
| State Pension (Contributory) | Taxable |
| State Pension (Non-Contributory) | Taxable |
| Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension | Taxable |
| Widow’s, Widower’s or Surviving Civil Partner’s (Non-Contributory) Pension | Taxable |
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