Joanna Tuffy (Dublin Mid West, Labour) | Oireachtas source

The point has been made that some people will end up worse off. They could also end up better off if they transition from the jobseeker's allowance to the family income supplement. If someone working part-time gets extra hours he or she could do substantially better. Taking everything into account, the after-tax situation is an issue. The tax situation of someone who transitions from one-parent family payment to the back-to-work dividend might improve because it is not a taxable payment whereas the one-parent family payment is taxable. Much work has been done by various non-governmental organisations and associations but they do not take into account the tax situation and this is important to know.