FA 20 changes: tax treatment of certain social welfare benefits

Mar 15, 2021

The Tax and Duty Manual Part 05-05-37 - Tax treatment of certain benefits payable under the Social Welfare Acts - has been updated to include changes made in Finance Act 2020. Finance Act 2020 amended section 126 TCA 1997, legislating that the pandemic unemployment payment is not a tax exempt urgent needs payment. See eBrief No. 052/21 for further details.