Paul Gavan (Sinn Fein) | Oireachtas source

I move recommendation No. 20:

In page 80, between lines 33 and 34, to insert the following: "Report on the taxation of pandemic unemployment payments made under section 202 of Social Welfare Consolidation Act of 2005

57. The Minister shall, within three months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report on the taxation of payments commonly known as the pandemic unemployment payments made under section 202 of the Social Welfare Consolidation Act 2005.".

This makes common sense. We need to understand what will be the impact of the taxation on the pandemic unemployment payment. It is very sensible that the Minister should, within three months of passing the Act, prepare a report and lay it before both Houses on the taxation of the payment, commonly known as the pandemic unemployment payment, made under section 202 of the Social Welfare Consolidation Act 2005. As we know from the debate earlier, we fundamentally disagree with the Minister of State's interpretation of this payment. As it was constituted as an urgent needs payment, it should have been exempt from tax. Now, as we are moving through, at the very least what we need to do is understand what the impact of taxing these benefits will be. Therefore, a very reasonable request is a report. I am looking forward to the Minister of State's agreement on it.