Is my Adoptive Benefit taxable?

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Adoptive Benefit (including any increases for adult and child dependents) will be reckonable for income tax purposes from 1st July 2013. This Department will continue to pay Adoptive Benefit directly to recipients without any deduction for tax. To assist in the taxation of Adoptive Benefit, this Department will notify the Office of the Revenue Commissioners of the taxable amount of Adoptive Benefit to be taken into account for income tax purposes.

Adoptive Benefit in respect of any period up to and including 30th June 2013 is not taxable. If you chose to have your Benefit paid to your employer, who then continues to pay your normal weekly wage while receiving Benefit, you may be entitled to a tax refund if the Benefit was payable in respect of any period prior to 1st July 2013. In this instance, you should write to Adoptive Benefit Section or complete the online form, click here, to request an AB21 Statement in respect of a tax refund (which you should then forward to your local Tax Office). Any enquires in relation to tax affairs should be directed to your local Tax Office. The phone number and address of your local Tax Office are supplied on your ‘Notice of Determination of Tax Credits and Standard Rate cut-off point' form. For more information on the taxation of Adoptive Benefit please visit

Last modified:13/07/2011

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