194B Back to work family dividend

This section provides that with effect from 6 May 2015, the Back to work family dividend payable under Part 7A (inserted by section 8 of the Social Welfare (Miscellaneous Provisions) Act 2015) of the Social Welfare Consolidation Act 2005 shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.

Relevant Date: Finance Act 2025