Thomas Pringle (Donegal, Independent)
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117. To ask the Minister for Finance the existing social welfare payments which are exempt from income tax; and if he will make a statement on the matter. [14376/17]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy's question relates to payments made by the Department of Social Protection, which are not generally subject to income tax. These are set out as follows:

- Child Benefit

- The Back to Work Family Dividend

- Jobseekers Benefit payable to a person in systematic short-time employment

- the first €13 per week of the aggregate of the amounts of Jobseekers Benefit payable to an unemployed person, and  

- any element of Illness, Jobseekers or Injury Benefit payments which relate to amounts in respect of dependent children.  

- Disability Allowance

- Disablement Gratuity (lump sum payment)

- Domiciliary Care Allowance

- Farm Assist

- Family Income Supplement

- Fuel Allowance

- Household Benefits Scheme

- Jobseeker's Allowance

- Pre-Retirement Allowance

- Supplementary Welfare Allowance

Further details in respect of these payments and allowances are available on the Department of Social Protection website at www.welfare.ie.

The Deputy may also wish to note that all payments made by the Department of Social Protection are not liable to the Universal Social Charge (USC).