service and tax issues on a redundancy package

Mpsox

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My wife has worked for her employer for 18 years and is in the 2nd year of a 3 year career break with them following our first smallie

Employer are offering a voluntary redundancy package and she is wondering if her career break would count towards her overall service

There are various options in the package and one of them is to get a retraining/education grant of around €8k and a grant for each dependent of around €6k. Does anyone know if those grants are tax free or if she will need to pay tax on them?
 
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