Social Welfare Payments and Taxation


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The following social welfare payments are liable for taxation. No tax is deducted at source by the Department of Social Protection. All enquiries about your tax liability should be addressed to your local tax office

Social Welfare Payments which are Liable for Tax


Social Insurance Payments

  • Illness Benefit
  • Jobseeker's Benefit
  • Carer's Benefit
  • State Pension (Contributory)
  • State Pension (Transition)
  • Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension
  • Guardian's (Contributory) Allowance
  • Invalidity Pension
  • Partial Capacity Benefit
  • Maternity Benefit
  • Adoptive Benefit
  • Health and Safety Benefit

Employment Injury Benefits

  • Injury Benefit
  • Disablement Pension
  • Death Benefit
  • Incapacity Supplement
  • Constant Attendance Allowance

Social Assistance Payments

  • State Pension (Non-Contributory)
  • One Parent Family Payment
  • Widow's Widower's or Surviving Civil Partner's (Non-Contributory) Pension
  • Guardian's (Non-Contributory) Pension
  • Blind Person's Pension
  • Carer's Allowance

Other Payments

  • Rural Social Scheme (RSS)
  • Tús - Community Work Placement Initiative
  • Community Services Programme
  • Job Initiative
  • Community Employment (CE) 
  • Insolvency Payments (Note: Tax and PRSI is deducted by either the relevant liquidator/receiver/administrator or by this Department, before the payment is made to each employee.  See here for more details)

Social Welfare Payments which are not Liable for Tax

Social Insurance Payments

  • Bereavement Grant

Employment Injury Benefits

  • Disablement Gratuity

Social Assistance Payments

  • Jobseeker's Allowance
  • Farm Assist
  • Pre-Retirement Allowance
  • Disability Allowance
  • Family Income Supplement
  • Supplementary Welfare Allowance
  • Child Benefit
  • Domiciliary Care Allowance
  • Respite Care Grant

Other Payments

  • Household Benefits
  • Fuel Allowance
  • Statutory Redundancy Payments
 
Last modified:18/08/2014
 

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