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Taxation of DSP payments

  1. Overview
  2. Taxable DSP payments you need to declare
  3. How DSP payments are taxed
  4. Taxation of illness, occupational injury and partial capacity benefits
  5. Taxation of maternity, adoptive, and health and safety benefits
  6. Taxation of Pandemic Unemployment Payment (PUP)
  7. Taxable payments you do not need to declare
  8. Tax-exempt DSP benefits

Tax-exempt DSP benefits

The following Department of Social Protection (DSP) payments are exempt from tax:

  • Basic Supplementary Welfare Allowance
  • Back to Education Allowance
  • Back to Work Enterprise Allowance
  • Back to Work Family Dividend
  • Back to School Clothing and Footwear Allowance
  • 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
  • Exceptional Needs Payment
  • Farm Assist
  • Fuel Allowance
  • Guardian’s Payment (contributory)
  • Guardian’s Payment (non-contributory)
  • Household Benefit Package
  • Humanitarian Assistance Payment
  • Jobseeker’s Allowance
  • Jobseeker’s Transitional Payment
  • Magdalen Commission Scheme
  • Medical Care
  • Part-time Job Incentive Scheme
  • Rent Allowance
  • Redundancy Payment
  • Supplementary Welfare Allowance
  • Telephone Support Allowance
  • Training Support Grant
  • Urgent Needs Payment
  • Widowed or Surviving Civil Partner Grant
  • Working Family Payment
  • Youth Employment Support Scheme.

Published: 12 February 2024 Print this page

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