Taxable Social Welfare Payments/Schemes

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.

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.