Paul McAuliffe
Question:121. Deputy Paul McAuliffe asked the Minister for Social Protection if the pandemic unemployment payment of a person (details supplied) will be reviewed using their 2019 returns. [32118/20]
View answerThursday, 22 October 2020
Questions (121)
Written answers
The rate of the Covid-19 Pandemic Unemployment Payment (PUP) for a self-employed person is calculated by reference to a person’s reckonable income in either 2018 or 2019, whichever is the greater. Details of a person’s reckonable income is supplied to my Department by the Revenue Commissioners, net of business related costs including capital allowances. Further, in the year 2019, if a person has earnings, those earnings can be aggregated with self-employed income if it produces a more favourable outcome. This rating rule does not extend to 2018.
Currently, my Department has no details of 2019 self-employed income returns for the person concerned. If those details are provided, a review of his PUP entitlement can be undertaken.
I trust this clarifies the matter.
Question No. 122 answered with Question No. 116.