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 Increase for a Child Dependant payable with Jobseeker’s Benefit is also not taxable.
Illness Benefit is not taxable for the first 6 weeks and the Increase for a Child Dependant 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 Allowance||Not taxable|
|Pre-Retirement Allowance||Not taxable|
|Farm Assist||Not taxable|
|Widow’s, Widower’s or Surviving Civil Partner’s (Non-Contributory) Pension||Taxable|
|Guardian’s Payment (Non-Contributory)||Taxable|
|Supplementary Welfare Allowance||Not taxable|
|State Pension (Non-Contributory)||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|
|State Pension (Transition)||Taxable|
|Jobseeker’s Benefit and Short-Term Enterprise Allowance||Taxable (first €13 per week excluded)|
|Jobseeker’s Benefit (paid to systematic short-term workers)||Not taxable|
|Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension||Taxable|
|Guardian’s Payment (Contributory)||Taxable|
|Deserted Wife’s Benefit||Taxable|
|State Pension (Contributory)||Taxable|
|Constant Attendance Allowance (payable with Disablement Pension)||Taxable|
|Death Benefit Pension||Taxable|
The Back to Work Allowance, Back to Work Enterprise Allowance and Back to Education Allowance are not taxable. Payments made by the VEC under the Vocational Training Opportunities Scheme (VTOS) 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.