Mary Upton
Question:178 Dr. Upton asked the Minister for Finance if a person (details supplied) in Dublin 12 is entitled to tax relief while on maternity leave. [17262/04]
View answerTuesday, 15 June 2004
Questions (127)
Written answers
I am advised by the Revenue Commissioners that maternity benefit, which is paid by the Department of Social and Family Affairs, is not a taxable benefit.
Payment of salary to staff while on maternity leave is a matter for the employer. In this case, the tax office has obtained confirmation from the employer that salary is not being paid to the employee while absent. The employee's tax credits will accumulate for the duration of her maternity leave and she will have the benefit of those credits when she returns to work. Should she decide not to return to work before 31 December 2004 and has paid tax during the year, the taxpayer should obtain her P60 for 2004 from her employer in the new year and forward it to her local tax district where a review of her tax liability for the year will be dealt with.