Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

On that point, there is a time we need to sort out what is and is not taxable. For example, jobseeker's allowance is not taxable while jobseeker's benefit is. Child dependant allowance is not while carer's allowance is. All the pensions are taxable so someone moving from jobseeker's allowance to a contributory or non-contributory pension will be taxed. We have an erratic and funny system regarding what payments are taxable. I accept that if someone is on a basic social welfare payment, even if it was taxable, and had nothing else except a means-tested payment, he or she would not pay tax because it is not liable for USC. None of it is liable for USC. A person does get the PAYE allowance on social welfare payments as well as the basic personal allowance so I think it is time to sort that one out.