Income not taxable (social welfare etc)

Posted by:

Irish social welfare payments

Jobseeker’s Benefit is generally taxable, but the first €13 each week is exempt from tax. Jobseeker’s Benefit payable to short-time workers is not taxable. The Child Dependant Increase payable with Jobseeker’s Benefit is also not taxable.

Illness Benefit is not taxable for the first 6 weeks and the Child Dependant Increase is not taxable.

Other than the cases above, if your social welfare payment is taxable, any increase in your payment for your adult dependant and child dependants is also taxable.

Social assistance payments

Jobseeker’s Assistance Not taxable
Pre-Retirement Allowance Not taxable
Farm Assist Not taxable
Widow’s/Widower’s Non Contributory Pension Taxable
Guardian’s Payment Non Contributory Taxable
Carer’s Allowance Taxable
Supplementary Welfare Allowance Not taxable
State Pension (Non-Contributory) Taxable
Blind Pension Taxable
Disability Allowance Not taxable
Deserted Wife’s Allowance Taxable
One-Parent Family Payment Taxable

Social insurance payments

Illness Benefit Taxable (first six weeks excluded)
Maternity Benefit Not taxable
Adoptive Benefit Not taxable
Health and Safety Benefit Not taxable
Invalidity Pension Taxable
State Pension (Transition) Taxable
Jobseeker’s Benefit Taxable (first €13 per week excluded)
Jobseeker’s Benefit (paid to systematic short-term workers) Not taxable
Widow’s/Widower’s Contributory Pension Taxable
Guardian’s Payment Contributory Taxable
Deserted Wife’s Benefit Taxable
Carer’s Benefit Taxable
State Pension (Contributory) Taxable
Disablement Pension Taxable
Constant Attendance Allowance (payable with Disablement Pension) Taxable
Injury Benefit Taxable
Death Benefit Pension Taxable

Other schemes

The Back to Work Allowance and Back to Work Enterprise Allowance are not taxable.

You may get an increase in your social welfare payment, if you are living alone. If your social welfare payment is taxable, then the Living Alone Increase is taxable. If your social welfare payment is not taxable, then your Living Alone Increase is not taxable.

Domiciliary Care Allowance and Fuel Allowance are not normally taxed.