Roundup of updates to Revenue’s Tax and Duty Manuals

Revenue has recently updated three other Tax and Duty Manuals. The updated manuals relate to the taxation of children’s pensions; the taxation of short term and occupational illness benefits and guidance on permanent health benefit schemes. Details are set out below.

• The guidance on the taxation of children’s pensions payable under pension schemes has been updated to confirm that any additional Jobseeker’s benefit (self-employed) or Jobseeker’s pay related benefit amounts received for dependent children are not assessable on the parent or guardian.
• The updated guidance on the taxation of Short-Term Illness Benefit and Occupational Injury Benefit confirms that the Department of Social Protection provides relevant claim details to Revenue allowing them to update an employee’s tax credits and rate band.
• The guidance on the relief for contributions to Permanent Health Benefit schemes and the taxation of benefits received has been updated to provide additional details on claiming the relief. The contact details for the relevant branch within Revenue dealing with these schemes are also included in the manual.