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