Revenue eBrief No. 027/19

20 February 2019

Tax treatment of certain payments made by the Department of Employment Affairs and Social Protection

The tax treatment of the following payments are now set out in Tax and Duty Manual Part 05-05-37:

  • Widow's/Widower's Contributory Pension and other death benefits - previously dealt with in Part 05-05-15.
  • Family Income Supplement (now referred to as the Working Family Payment) - previously dealt with in Part Misc. 12.