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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