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Tax Code

Dáil Éireann Debate, Wednesday - 26 July 2017

Wednesday, 26 July 2017

Ceisteanna (119)

Pearse Doherty

Ceist:

119. Deputy Pearse Doherty asked the Minister for Finance the reason paternity benefit is tax free while maternity benefit is taxable; and if he will make a statement on the matter. [35690/17]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that paternity benefit is chargeable to income tax in the same way as maternity benefit.  Taxation of paternity benefit was provided for by way of an amendment to Section 126(2A) of the Taxes Consolidation Act 1997, which was contained in section 36 of the Paternity Leave and Benefit Act 2016.

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