Revenue eBrief No. 123/25
23 June 2026
Permanent Health Benefit contributions
Tax and Duty Manual Part 15-01-10 - Relief for Contributions to Permanent Health Benefit Schemes and Tax Treatment of Benefits Received under Permanent Health Benefit Schemes - has been updated as follows:
- Information on how to seek approval for group schemes has been moved from paragraph 1 to paragraph 2. The address of the relevant Revenue Branch with responsibility for same has been updated.
- Additional narrative on how to claim relief on contributions has been included in paragraph 4, which has been renamed “Claiming the relief”.