Injury Benefit, both the personal rate and increase for qualified adult (excluding any increase for qualified children), is considered as income for tax purposes and is taxable from the first day of payment.
Injury Benefit is paid directly to you without any deduction of income tax. The taxation of your payment is dealt with as follows:
If you are employed, your employer will take your Injury Benefit into account for PAYE purposes.
If you are unemployed or become unemployed, Revenue will take account of the amount of Injury Benefit paid to you, where relevant, when they adjust your tax credits or review the tax affairs of your spouse, civil partner or cohabitant.
More information on the taxation of Injury Benefit is available at your local tax office or at www.revenue.ie.