Vol. 447 No. 11
239 Mr. N. Ahern asked the Minister for Enterprise and Employment, in relation to the guarantee to protect benefits to those on community employment schemes, the way in which the tax liability of a man with a common law wife and two children would be handled; and if he would be guaranteed an increase over his unemployment assistance level of £124. [1093/95]
Participants on community employment (CE) are liable for income tax in the normal way. In practice, it is only payable by a minority of participants. The extent to which income tax arises in respect of CE payments in many cases depends on the level of other taxable income which a participant may have in a particular tax year.
The tax liability of any particular individual is a matter between that individual and the Revenue Commissioners.
