Revenue eBrief No. 195/20
22 October 2020
Taxation of Guardian's Payment (Contributory) and Guardian's Payment (Non-Contributory)
Tax and Duty Manual Part 05-05-17 has been updated to reflect the changes made by Section 13 of the Finance Act 2018 to exempt certain social welfare payments from the charge to tax, including Guardian’s payment (contributory and non-contributory).