I have been advised by the Revenue Commissioners that jobseeker's benefit is a taxable source of income and when a person resumes work their tax credits and standard rate cut-off point are normally reduced by the amount of their taxable jobseeker's benefit. In this case the taxpayer in question has given his Personal Tax Credit for 2013 to his spouse. Accordingly, the only tax credit available to the taxpayer for 2013 is the PAYE Tax Credit. This tax credit has been restricted so as to collect the tax that is due in respect of the jobseeker's benefit that the taxpayer in question received earlier this year. A Tax Credit Certificate taking these facts into account issued to the person concerned on 15 November 2013.