Subject to the exemptions and partial exemptions outlined, the social welfare payments listed are taxable. It should be noted that where a social welfare payment is taxable, the extent, if any, to which taxation will actually arise in any given case will depend on the level of other income a recipient and his or her spouse, where applicable, have in the same tax year. If there is no other income in addition to the social welfare payment, the existing personal tax credits and exemption limits can generally be expected to ensure that there is no tax to be paid on the social welfare income.
Taxable Social Welfare Payments
—Old age pension (contributory)
—Old age pension (non-contributory)
—Retirement pension
—Widow's-widower's pension (contributory)
—Widow's-widower's pension (non-contributory)
—Blind person's pension
—Orphan's allowance (contributory)
—Orphan's pension (non-contributory)
—Disablement benefit (taxable only if payable in the form of periodic payments and not taxable if paid as a once off gratuity)
—One-parent family payment
—Disability benefit
—Interim disability benefit
—(Occupational) injury benefit
—Carer's allowance
—Carer's benefit
—Unemployment benefit
—Invalidity pension
—Disablement pension
—Unemployability supplement (payable with disablement pension)
—Constant attendance allowance (payable with disablement pension)
Notes on exemptions and partial exemptions:
The special tax exemption in relation to unemployment benefit payable to systematic short time workers was extended in the recent budget to 31 December 2006. The child dependant amounts which are payable with most of the payments set out are also taxable with the exception of the child dependant amounts payable with unemployment benefit, disability benefit, interim disability benefit and occupational injury benefit, that is, the child dependant amounts payable with these four benefits are exempt from tax. As regards unemployment benefit, the first €13 per week is exempt from tax. The first six weeks of disability benefit, occupational injury benefit and interim disability benefit in any tax year are exempt from tax.