asked the Minister for Finance if payments under the enterprise allowance scheme are treated as tax-free allowances or as business receipts; and if he will make a statement on the matter.
Written Answers. - Enterprise Allowance Scheme Payments.
54.
As the Deputy may be aware, I have introduced a provision in this year's Finance Bill which, on enactment of the Bill, will exempt these payments from tax altogether. The provision will apply to payments made since the beginning of the scheme.