Vol. 439 No. 4
109 Mr. Yates asked the Minister for Finance whether persons who are in receipt of unemployment benefit and disability benefit who are now having their benefits taxed are eligible for the PAYE allowance in view of the fact that such people are incapable of work; whether he will amend the legislation in this regard; and if he will make a statement on the matter.
Section 15 of the Finance Act, 1992, provides that certain named social welfare benefits (including unemployment benefit and disability benefit) are to be treated as income for tax purposes. The benefits in question are, under the provisions of that legislation, deemed to be emoluments to which the PAYE system applies. In those circumstances, persons in receipt of disability or unemployment benefits are granted the PAYE allowance.
