Ciara Conway
Ceist:107. Deputy Ciara Conway asked the Minister for Finance the amount of revenue raised by the changes in the taxation of social welfare payments; and if he will make a statement on the matter. [36076/13]
Amharc ar fhreagraThursday, 18 July 2013
Ceisteanna (107)
Freagraí scríofa
It is regrettable that I am unable to answer the Deputy’s question as it is unclear which social welfare payments the Deputy refers. For instance, Section 7 of the Finance Act 2012, amended Section 126 of the Taxes Consolidation Act 1997 in order to remove the tax exemption that applies to the first 36 days of Illness Benefit and Occupational Injury Benefit per annum payable by the Department of Social Protection, as announced in Budget 2012. In addition, Section 8 of the Finance Act 2013, amended section 126 of the Taxes Consolidation Act 1997 to apply income tax to maternity benefit, adoptive benefit and health and safety benefit, payable by the Department of Social Protection with effect from 1st July 2013.
Furthermore, the majority of social welfare payments are reckonable as income for tax purposes. These include long-term payments such as Disablement Benefit, the State Pension, Widows, Invalidity and Blind Pensions, Carers Allowance and the One Parent Family Payment, as well as short term benefits such as Job Seekers Benefit. I am advised by the Revenue Commissioners that information on Income Tax receipts are not recorded in such a manner as would enable the tax yield from social welfare payments to be distinguished from the tax attributable to other income sources.