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.