Taxation of Illness benefit

[Branz]

Doing a 2013 tax return for a neighbour who, in 2013, was in receipt of
euro 402.20/week in SW payments, made up as
Him: Personal Illness Benefit rate (IB)188.00
Spouse as Qualified Adult (IQA) : 124.80 and
3 by Qualified Child (IQC) at 29.80 each.

Looking at the Tax Credit Cert for 2014, there is no deduction for the SW, so his tax is wrong

In 2013, there is a line item in the Tax Credit Cert of 16,577
and for the previous years
2012 16,039
2011 14,144
2010 15,635
I don't have as yet the balancing statements for these 3 years so I don't know what level was actually taxed.

I can see from the SW site that the IQC is not subject to tax at all.
So to the question:
Is the full IB plus full IQA subject to tax?
In this case 188 plus 124.80 = 312.80 * 52 = 16,256

I need to get the 2014 tax sorted first so what number shall I ask the Revenue to tax so as an amended Tax Credit Certificate is issued.

Thanks

 

[vandriver]

The personal and qa parts are taxable but the child additions are exempt.

 

[Branz]

The personal and qa parts are taxable but the child additions are exempt.

Thanks I recall some notion at one stage that the first 20 weeks of some component of a SW payment was not taxable: maybe its gone

 

[vandriver]

Prior to 1/1/12 the first 36 days were tax exempt.

 

[Branz]

Prior to 1/1/12 the first 36 days were tax exempt.

Much obliged, case closed.