Tax Exempt Social Welfare Payments/Schemes

In addition to being exempt from PRSI and USC, the following payments/schemes are fully exempt from income tax

Additional Needs Payment
Basic Supplementary Welfare Allowance
Back to Education Allowance
Back to Work Enterprise Allowance
Back to School Clothing and Footwear Allowance
Back to Work Family Dividend
Carer’s Support Grant
Child Benefit
Constant Attendance Allowance
Death Benefit – funeral expenses
Death Benefit – orphans
Direct Provision Allowance
Disability Allowance
Disablement Gratuity
Domiciliary Care Allowance
Farm Assist
Fuel Allowance
Guardian’s Payment (contributory)
Guardian’s Payment (non-contributory)
Humanitarian Assistance Payment
Jobseeker’s Allowance
Jobseeker’s Benefit Systematic Short-term
Jobseeker’s Transitional Payment
Magdalen Commission Scheme
Medical Care
Part-time Job Incentive Scheme
Rent Allowance
Redundancy payment
Telephone Support Allowance
Training Support Grant
Widowed or Surviving Civil Partner Grant
Working Family Payment
Youth Employment Support Scheme.

Household Benefit Package which covers the following schemes/payments:

Free Electricity Allowance (including the cash allowance)
Gas Allowance (including the cash allowance)
Free television licence.

Supplementary Welfare Allowance which covers the following schemes/payments:

Creche supplement
Diet Supplement
Heat Supplement
Mortgage Interest supplement
Rent supplement
Travel supplement
Other supplements

Increases for dependent adults and children and Over 80 years, Living Alone and Island Allowances paid with these payments are also exempt from income tax.

For information on Taxable Social Welfare Payments/Schemes click here