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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

If you're covered by income protection insurance or personal sickness insurance and have been affected by COVID-19, you may have received an insurance payout under one of these policies. You'll need to determine whether or not this amount is considered taxable income.

Income protection insurance

If your income has been affected by COVID-19 and you are covered by income protection insurance, you may receive an insurance payout. As this amount is to replace lost income, it's generally taxable - however, you should check the exact terms of your insurance policy to make sure.

Personal sickness insurance

Amounts paid out under personal sickness insurance policies are generally excluded from being taxable income. However, if the amount paid out is calculated in reference to loss of earnings this may be classed as taxable income.

Last updated: 28 Apr 2021
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