As you will recall, Statutory paternity leave of 2 weeks together with a new Paternity Benefit was introduced in the last Budget in respect of births and adoptions on or after 1 September 2016. The Revenue Commissioners published guidance last week on how it will be administered through the income tax system. Paternity Benefit (including any increases for adults and child dependant’s) is payable by the Department of Social Protection (DSP). Paternity Benefit is liable to tax