Taxation of Paternity Benefit
Revenue eBrief No. 14/17: Taxation of Paternity Benefit
Tax & Duty Manual Part 05-05-31
(77KB) has been updated to reflect:
- the introduction of paternity benefit under the Paternity Leave and Benefit Act 2016
- the fact that paternity benefit is a taxable payment.
Paternity benefit is payable in the context of paternity leave from work in respect of births and adoptions that occur on or after 1 September 2016.