Revenue eBrief No. 162/26
02 November 2026
Tax and Duty Manual Part 05-05-17 - Taxation of Guardian’s Payment - Contributory and Non-Contributory
Tax and Duty Manual Part 05-05-17 - Taxation of Guardian’s Payment - Contributory and Non-Contributory - has been updated as follows:
- Section 2 has been updated to reflect the scheme name change from Widow's, Widower's or Surviving Civil Partner's Pension (Contributory and Non-Contributory) to Bereaved Partner’s Pension (Contributory and Non-Contributory) as a result of the enactment of the Social Welfare (Bereaved Partner's Pension and Miscellaneous Provisions) Act 2025.
- Paragraph 3 has been updated and now provides additional clarification regarding Income Tax registration requirements for the child.