Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

As I said, it is a question of equity. Disablement benefit is taxed, as are State pensions, widows' pensions, invalidity and blind pensions, carer's allowance and the one parent family payment. If one has an income from work and a benefit in excess from social welfare, the general principle is that it is taxed. Maternity benefit was an exception and, in some circumstances, this led to a situation where women on pregnancy leave had a higher income than if they had stayed at work.

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