John Lahart (Dublin South West, Fianna Fail)
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252. To ask the Minister for Finance if there is a particular reason as to why the child support payment is taxable for those in receipt of invalidity pension but not on other payments such as illness benefit; and if she will make a statement on the matter. [2279/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is a general principle of taxation that, in the absence of a specific exemption, income from all sources is, in general, subject to tax.

Section 126 (3) (a) and (b) TCA 1997, sets out that amounts paid on foot of illness benefit (other than amounts payable in respect of a qualified child within the meaning of section 2(3) of the Social Welfare Consolidation Act 2005) are deemed to be:

• profits arising from an employment and subject to tax under Schedule E, with tax chargeable computed under section 112(1),
• emoluments to which Chapter 4 of Part 42 (Collection and Recovery of Income Tax on certain emoluments (PAYE system)) is applied by section 984.