Revenue Note for Guidance
194 Child benefit
Child benefit payable under Part 4 of the Social Welfare Consolidation Act 2005 is exempt from income tax and is disregarded in computing income for tax purposes.
Relevant Date: Finance Act 2021
Revenue Note for Guidance
Child benefit payable under Part 4 of the Social Welfare Consolidation Act 2005 is exempt from income tax and is disregarded in computing income for tax purposes.
Relevant Date: Finance Act 2021