Taxation of DSP payments

Taxable payments you do not need to declare

The following payments are taxable payments given from the Department of Social Protection (DSP) to Revenue. You do not have to contact Revenue to report these payments. The DSP will notify Revenue of the amount for income tax purposes.

  • Adoptive Benefit
  • Community Employment Schemes (CES)
  • Health and Safety Benefit
  • Illness Benefit (any child dependant element is exempt)
  • Incapacity Supplement
  • Invalidity Pension
  • Island Allowance (if part of any taxable payment)
  • Jobseeker’s Benefit (first €13 per week is exempt; Jobseeker’s Benefit paid to ‘systematic short-time workers’ is tax-exempt)
  • Jobseeker’s Benefit (Self-Employed) (first €13 per week is exempt)
  • Maternity Benefit
  • Living Alone Allowance (if part of any taxable payment)
  • Occupational Injury Benefit (any child dependant element is exempt)
  • One-Parent Family Payment
  • Parent's Benefit
  • Partial Capacity Benefit
  • Paternity Benefit
  • Rural Social Scheme
  • Short-Term Enterprise Allowance
  • State Pension (Contributory or Non-Contributory)
  • Widow, Widower’s or Surviving Civil Partner’s Contributory Pension.

Next: Tax-exempt DSP benefits