Seán Fleming (Laois, Fianna Fail)
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400. To ask the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]

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

Grants or payments from the State which are revenue in nature are generally liable to income tax, unless specifically exempted by tax legislation.

The State provides for a wide range of grants and payments which are available to qualifying individuals, households and businesses, however without knowing which type of grant the Deputy is referring to, it is not possible to provide more detail on the specifics of the tax treatment that applies.