Revenue eBrief No. 051/26
12 March 2026
Tax treatment of certain benefits payable under the Social Welfare Acts - Updated
Tax and Duty Manual Part 05-05-26 - The tax treatment of Carer’s Support Grant - has been incorporated into Tax and Duty Manual Part 05-05-37 - Tax treatment of certain benefits payable under the Social Welfare Acts.
Tax and Duty Manual Part 07-01-15 - Disability Allowance and Disabled Person’s Rehabilitation Allowance - has been updated as follows:
- The contents of this manual in relation to Disability Allowance have been incorporated into Tax and Duty Manual Part 05-05-37 - Tax treatment of certain benefits payable under the Social Welfare Acts.
- The contents of this manual in relation to Disabled Person’s Rehabilitation Allowance are no longer relevant as the allowance has ceased to be available to new entrants after 1 September 2019.