Revenue eBrief No. 102/20

05 June 2020

Taxation of Maternity Benefit, Paternity Benefit, Parent’s Benefit, Adoptive Benefit and Health and Safety Benefit.

Tax and Duty Manual Part 05-05-31 - Taxation of Maternity Benefit, Paternity Benefit, Parent’s Benefit, Adoptive Benefit and Health and Safety Benefit - has been updated. Parent’s Benefit has been added to the list of chargeable benefits under Section 126(2A) of the Taxes Consolidation Act (TCA) 1997 as amended by Section 37 Parent's Leave and Benefit Act 2019.