I propose to take Questions Nos. 26 and 98 together.
The Finance Bill 1992, which was recently passed by the Dáil and Seanad, provides in section 15 for disability benefit (including occupational injury benefit) and unemployment benefit, and any associated pay-related benefit, to be treated as income for tax purposes. The yield from this measure is estimated to be up to £20 million as regards disability benefit and of the order of £12 million as regards unemployment benefit. Both these figures are in full-year terms and are based on the 1992-93 income tax structure: the Government's objective is for further tax reform involving rate reduction, extension of the standard rate-band and increasing the basic personal allowances, and implementation of these objectives would reduce these estimated yield figures somewhat.
Section 15 provides for the making of a commencement order or orders to bring taxation into effect. I indicated in the budget that for operational reasons bringing disability benefit into charge to tax would not be possible from 6 April, and would have to be deferred until later in 1992, while unemployment benefit would not be brought into charge until 1993. The operational requirements for taxing both benefits are still being examined. I can, however, indicate the lines on which consideration has been proceeding as regards taxation of disability benefit.
Taxing disability benefit presents substantial practical problems, because of the potential interaction between employers, the Department of Social Welfare and the Revenue Commissioners and large numbers of benefit claimants. My aim is to keep this interaction to a minimum, so as to avoid imposing excessive administrative burdens on those involved.