Róisín Shortall (Dublin North West, Labour)
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Question 106: To ask the Minister for Finance the way in which jobseeker's benefit income is treated for income tax purposes in certain cases (details supplied). [14250/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that jobseekers benefit payable to a casual or part-time worker is chargeable to income tax. The amount chargeable is the aggregate of the amount payable to that individual for one or more days in any income tax week less the first €13 of the aggregate of the amount payable in any income tax week, and any amount payable in respect of a qualifying child.

Any income tax liability which may arise is generally collected by 'coding' the social welfare income into the certificate of tax credits and standard rate cut-off point of the individual.

However, jobseeker's benefit payable to a systematic short-time worker is not taxable. A systematic short-time worker is a worker who normally works full-time but, because of a temporary reduction of work in the business, his or her hours per week are reduced for a temporary period.