Tax treatment of certain social welfare benefit payments

Jan 14, 2019

Revenue have published a new manual listing the Payments made by Department of Employment Affairs and Social Protection (DEASP) that are exempt from tax.

Section 126 TCA 1997, the charging section for certain DEASP payments, was amended by Finance Act 2018 and clarified that certain DEASP payments (now listed in the new manual) are exempt from tax.