Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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163. To ask the Minister for Finance the rationale for the taxation of social welfare maternity benefit; and if he will make a statement on the matter. [44529/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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The general rule is that social welfare payments are taxable and exemption from taxation usually occurs only in cases where the payment in question is a mean-tested payment. Maternity benefit is not a means-tested payment.