Updated tax manual for benefits covering maternity, paternity, parent, adoptive, and health and safety leave

Jun 08, 2020

Revenue’s Manual on the Taxation of Maternity Benefit, Paternity Benefit, Parent’s Benefit, Adoptive Benefit and Health and Safety Benefit has been updated to reflect amendments included in the Parent’s Leave and Benefit Act 2019.

Revenue’s Manual now details that Parent’s Benefit paid by the Department of Employment Affairs and Social Protection (“DEASP”) is subject to Income Tax, from 1 November 2019.