Róisín Shortall (Dublin North West, Labour)
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Question 424: To ask the Minister for Social and Family Affairs the sources and types of income that are exempt from income tax but are taxable under PRSI. [41100/08]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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Under the Social Welfare Consolidation Act, 2005 reckonable income for a self employed contributor is defined, in part, as follows: "reckonable income", in relation to a self-employed contributor or an optional contributor, means the aggregate income (excluding reckonable earnings, reckonable emoluments and any other income that may be prescribed) from all sources for the contribution year as estimated in accordance with the Income Tax Acts, but without regard to— (a) sections 195, 231 and 232 of the Act of 1997, Sections 195, 231 and 232 of the Taxes Consolidation Act, 1997, refer respectively to certain earnings of writers, composers and artists; profits or gains from stallion fees; and profits from the occupation of certain woodlands.

Accordingly, income derived from these sources is, in general, exempt from income tax but chargeable to PRSI.