James Browne (Wexford, Fianna Fail) | Oireachtas source

Social welfare payments are treated as income in the assessment of a person's income and the amount of reasonable living expenses is then deducted. Social welfare is treated the same as income from work done. Children's allowance is a universal payment and the policy decision was taken at the time to have that stand apart from the other welfare payments. After a person's income, including social welfare, is assessed, reasonable living expenses are deducted.