John Halligan (Waterford, Independent) | Oireachtas source

Surely, common sense would make it clear that if we ask people to work on a Tús scheme - the Minister is correct that many people want to take up such schemes - we should leave them alone, irrespective of their social welfare income and allowances for dependent adults and children. The additional €20 paid on top of their social welfare income should be excluded from tax and PRSI. After all, the income is very low anyway for anyone on social welfare with children who gets an additional €20 on the Tús scheme. I did contact the Department of Social Protection and it has acknowledged that it is possible that once the additional €20 is paid through the Tús scheme on top of a moderate or very low income that one will be charged tax and PRSI. That is clear from the example I have given of the individual concerned.

See this speech in context