Revenue eBrief No. 200/25
28 October 2025
Tax treatment of certain benefits payable under the Social Welfare Acts
Tax and Duty Manual Part 05-05-37 - Tax treatment of certain benefits payable under the Social Welfare Acts - has been updated as follows:
- The table in the Appendix has been updated to reflect the scheme name change from the "Widowed or surviving civil partner grant" to "Bereaved Parent grant" as a result of the enactment of the Social Welfare (Bereaved Partner's Pension and Miscellaneous Provisions) Act 2025.