Pearse Doherty (Donegal, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

119. To ask 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]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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.