Taxable Social Welfare Payments/Schemes

Information on taxable payments given to Revenue

Depending on your circumstances, the following payments may be liable to income tax:

Adoptive Benefit
COVID-19 Pandemic Unemployment Payment (PUP)
Health and Safety Benefit
Illness Benefit (excluding increases paid in respect of any dependent children)
Invalidity Pension
Jobseeker's Benefit (excluding the first €13 per week and increases paid in respect of any dependent children)
Jobseeker's Benefit for the Self-Employed (excluding the first €13 per week and increases paid in respect of any dependent children)
Maternity Benefit
Occupational Injuries Benefit (Injury Benefit only - excluding increases paid in respect of any dependent children)
One-Parent Family Payment
Parent's Benefit
Partial Capacity Benefit (excluding increases paid in respect of any dependent children)
Paternity Benefit
Short-Term Enterprise Allowance
State Pension (Contributory)
State Pension (Non-contributory)
State Pension (Transition)
Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension
Work Placement Experience Programme (If you are in receipt of Jobseeker's Benefit, Jobseeker's Benefit for Self-Employed, One-Parent Family Payment or Blind Pension.)

Increases for dependent adults and children and Over 80 years, Living Alone and Island Allowances paid with these payments may also be liable to income tax, unless otherwise indicated.

The department makes the payment to you without deducting tax. The department does, however, notify Revenue of the taxable amount of the payment to be taken into account for income tax purposes. This means you do not have to do anything for the correct tax to be deducted.

More information about the taxation of social welfare payments is available on www.revenue.ie.

Information on taxable payments not given to Revenue

Depending on your circumstances, the following payments may be liable to income tax:

Blind Pension
Carer's Allowance
Carer's Benefit
Death Benefit (as Pension under Occupational Injury Scheme)
Deserted Wife's Allowance
Deserted Wife's Benefit
Disablement Benefit (as Pension)
Incapacity Supplement
Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension

Increases for dependent adults and children and Over 80 years, Living Alone and Island Allowances paid with these payments, may also be liable to income tax.

The department makes the payment to you without deducting tax.

The department does not give Revenue details of the taxable amount of the payment. You can contact Revenue to confirm the taxable amount of your payment, through:

Revenue’s national PAYE helpline,
MyEnquiries (through myAccount or ROS)
By post

The correct contact details for PAYE enquiries can be found on www.revenue.ie.

More information about the taxation of social welfare payments is available on www.revenue.ie.

Information on Tax Exempt Social Welfare Payments/Schemes.

Taxable Social Welfare Payments/Schemes

Information on taxable payments given to Revenue

Information on taxable payments not given to Revenue

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