Taxation of DEASP payments

Taxable social welfare benefits

The following payments from the Department of Employment Affairs and Social Protection (DEASP) are taxable. Information about these payments is not transferred from the DEASP to Revenue:

  • Blind Person’s Pension
  • Carer’s Allowance
  • Carer’s Benefit
  • Death Benefit Pension
  • Deserted Wife’s Allowance
  • Deserted Wife’s Benefit
  • Disablement Benefit, when payable in the form of a pension rather than a once-off payment
  • State Pension (Transitional)
  • Widow, widower’s or Surviving Civil Partner’s Non-Contributory Pension

Note

If you receive any of these payments you must declare the taxable amount to Revenue. You can do this through ‘Manage Your Tax’ in myAccount or you can contact your Revenue office. Failure to declare this income may result in a tax liability. Customers can contact Revenue through the national PAYE helpline, MyEnquiries or by post. Customers can locate their correct contact details for PAYE enquiries through  Contact Us

The following payments are taxable payments given from the DEASP to Revenue. You do not have to contact Revenue to report these payments. The DEASP 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 also 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
  • 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.

The following DEASP 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.

Next: How tax is calculated on DEASP payments