Revenue eBrief No. 14/17

15 February 2017

Taxation of Paternity Benefit

Tax & Duty Manual Part 05-05-31 has been updated to reflect:

  • the introduction of paternity benefit under the Paternity Leave and Benefit Act 2016
  • the fact that paternity benefit is a taxable payment.

Paternity benefit is payable in the context of paternity leave from work in respect of births and adoptions that occur on or after 1 September 2016.