Claire Kerrane (Roscommon-Galway, Sinn Fein) | Oireachtas source

I thank the Minister for her presentation. She spoke about expenditure on the pandemic unemployment payment, PUP, pre-August. Given that the PUP was considered to be an urgent needs payment before August, I assume that people who were in receipt of that payment will not be liable for tax before that time, that is, from March to August. I know that the payment reference period is being extended. The Department will look at 2019, January and February, and January to September. That is really welcome. Can people who were in employment in January and February and whose payments were based on their earnings in that period seek a review based on January to September, the new payment reference period? I know all three ranges are considered but are people entitled to a review in that regard?

My third point is something which will have been raised with the Minister quite a bit. It relates to the arrears due to people. This is particularly important for people who applied in early October, who did not get their payment for a few weeks, and who only got a week's payment when it came through. They were obviously without payment for a couple of weeks in the meantime. When does the Minister expect those arrears to be paid?

I agree with Deputy Ó Cuív on the question of flexibility. One has to be on a qualifying payment for nine months to be eligible for the likes of the back-to-education allowance. Can flexibility in respect of such schemes be considered to allow people who may not be going back to work to go back to education?