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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.

Foilsithe: 23 Meitheamh 2025 Priontáil an leathanach seo

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