Revenue eBrief No. 005/20
03 January 2020
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 an increase in the State Pension (Contributory) for a qualified adult for the tax year 2014 and subsequent tax years.