Revenue eBrief No. 121/25
23 June 2025
Taxation of Children’s Pensions payable under Pension Schemes
Tax and Duty Manual Part 05-01-22 - Taxation of Children’s Pensions payable under Pension Schemes - has been updated as follows:
- Section 5 has been updated to include reference to Jobseeker's Benefit (Self-Employed) and Jobseeker's Pay-Related Benefit as payments where additional amounts in respect of dependant children are not assessable on the parent or guardian.