Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

These payments were paid out under section 202 of the Act because of the need to make them quickly and to associate them with a relevant clause in social welfare legislation. The Department of Social Protection has confirmed to me - indeed, the Minister for Social Protection, Deputy Humphreys, answered questions on this matter in the Dáil on 29 July - that its understanding is that a potential tax liability arises from these payments. The payments were made in association with that section, but because they are regular and not means tested, it was always the case that they would be taxable.