Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

Yes, it would be just a one-year course and we would see how it goes. We were worried that the PUP would stop and they would then have no payment and still be in their college without any income.

Deputy Kerrane mentioned the way the PUP was paid. The question of tax is a matter for Revenue. If somebody earns over a certain amount regardless of its source, it is taxable. It is an issue for Revenue so I cannot clarify that completely.