Revenue eBrief No. 049/24
21 February 2024
Certain benefits payable under Social Welfare Acts – increase for qualified adult
Tax and Duty Manual Part 05-05-33 - Certain benefits payable under Social Welfare Acts – increase for qualified adult - has been updated to clarify the tax treatment of the increase in the State Pension in respect of a qualified adult:
- for the tax year 2014 and subsequent years, and
- for tax years up to and including 2013.