You will get Illness Benefit directly without any deduction of tax. However Illness Benefit (excluding any qualified child(ren) increases), is considered as income for income tax purposes. The first six weeks of Illness Benefit in each tax year is not reckonable for income tax purposes.
If you are employed, your employer will take your Illness Benefit into account for PAYE purposes.
If you are unemployed or become unemployed, Revenue will take account of the amount of your Illness Benefit, where relevant, when they adjust your tax credits or review the tax affairs of your spouse.
More information on the taxation of Illness Benefit is available at your local tax office or on the internet at www.revenue.ie.