Vol. 465 No. 1
45 Mr. H. Byrne asked the Minister for Finance whether income from social welfare or supplementary welfare payments such as rent allowance or diet allowance is taxable in respect of a person who is self employed under the back to work schemes; and if he will make a statement on the matter. [9296/96]
I have been advised by the Revenue Commissioners that the back to work allowance which is payable to individuals who take up self-employment or specified employments under that scheme is not taxable. In addition, any supplementary welfare payments from the health boards such as rent allowance or diet allowance are not taxable whether or not they are payable under the back to work scheme.
