Mr. John McKeon:

The issue of individualisation and tax credits is still being looked at by the advisory group on tax and social welfare, and we expect a report in the next month or two. Its report will be published and there will be a opportunity to discuss it here. Mr. Niall Egan is more familiar with it and he may want to say something. We are expecting that report shortly.

On the question about starting from scratch where, for example, a qualified adult decides to split a claim or move on, Deputy Ó Snodaigh is correct that such is the position. It is not one that has been raised with us previously but we will have a look at it. We apply conditionality for access to schemes as flexibly as we can. For example, there would be other schemes which take applicants off the live register and then they want to go on MOMENTUM, and they are on community employment. We take account of and aggregate their time if they have been on another scheme and are moving between schemes. In principle, there is not an issue with it. I will check to see whether there is an administrative issue that might make it difficult, but certainly that is something we will definitely look at. It is not something we would want to put in the way of anybody. We would recognise their time spent as a qualified adult. If at all possible, we will change it so that such is taken into account.

On the spousal swap issue, I would say that, certainly, on back to education allowance, it is still there. I will check the position on community employment. It is not one that has been raised with me. I am not aware of a decision, but it might have happened. If I am told it has, I am sure it has.