Revenue eBrief No. 216/18
21 December 2018
Tax treatment of certain benefits payable under Social Welfare Acts
Section 126 of the Taxes Consolidation Act 1997 (which provides for a charge to tax under Schedule E in respect of certain Department of Employment Affairs and Social Protection payments) was amended by section 13 of Finance Act 2018 in order to put beyond doubt that certain DEASP payments are exempt from the charge to tax.
The Appendix to a new Tax and Duty Manual, Part 05-05-37, lists all such payments.