It is proposed to take Questions Nos. 99 and 100 together.
The extent, if any, to which disability benefit or unemployment benefit are reckonable for tax purposes depends on the level of other income that recipients or recipients' spouses have in the same tax year. My Department continues to pay unemployment benefit and disability benefit as before. The Revenue Commissioners take account of the amount of these benefits and any other income when determining the amount of tax payable.
At 31 December 1993 there was a total of 1,034 people in receipt of disability benefit in County Wexford and at 25 March 1994 there were 1,245 people in receipt of unemployment benefit in Wexford Town Local Office.
Tax liability is only incurred in cases where recipients of disability and unemployment benefits or their spouses have other incomes in the tax year. My Department does not have information relating to the numbers liable for tax as requested by the Deputy.