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AI Summary of 126. Tax treatment of certain benefits payable under Social Welfare Acts.

Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 July 2025 - onwards
Version 20 of 20

126. Tax treatment of certain benefits payable under Social Welfare Acts.

(1) In this section -

‘the Acts’ means the Social Welfare Acts;

‘the Act of 2005’ means the Social Welfare Consolidation Act 2005.

(2)

(a) This subsection shall apply to the following benefits payable under the Acts -

(i) bereaved partner's (contributory) pension,

(ii) orphan's (contributory) allowance,

(iii) retirement pension,

(iv) old age (contributory) pension, and

(v) bereaved partner's (non-contributory) pension.

(b) Payments of benefits to which this subsection applies shall be deemed to be emoluments to which Chapter 4 of Part 42 applies.

(2A)

(a) This subsection shall apply to the following benefits payable on or after 1 July 2013 under the Acts -

(i) maternity benefit,

(ii) adoptive benefit,

(iii) health and safety benefit,

(iv) paternity benefit, and