Leo Varadkar (Dublin West, Fine Gael)
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Question 204: To ask the Minister for Finance if a study has been carried out to calculate the possible savings that could be made from taxing social welfare payments on the same basis as earned income; and if he will make a statement on the matter. [36648/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that the latest study on the question of the taxation of payments made by the Department of Social and Family Affairs was undertaken by the Commission on Taxation. The Report of the Commission sets out the results of its deliberations in Part 5, Section 3.4. However, the Report did not specify what savings for the Exchequer would be achieved as a result of implementation of their recommendations.