Paul McAuliffe (Dublin North West, Fianna Fail)
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121. To ask the Minister for Employment Affairs and Social Protection if the pandemic unemployment payment of a person (details supplied) will be reviewed using their 2019 returns. [32118/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The rate of the Covid-19 Pandemic Unemployment Payment (PUP) for a self-employed person is calculated by reference to a person’s reckonable income in either 2018 or 2019, whichever is the greater.  Details of a person’s reckonable income is supplied to my Department by the Revenue Commissioners, net of business related costs including capital allowances.  Further, in the year 2019, if a person has earnings, those earnings can be aggregated with self-employed income if it produces a more favourable outcome. This rating rule does not extend to 2018. 

Currently, my Department has no details of 2019 self-employed income returns for the person concerned.  If those details are provided, a review of his PUP entitlement can be undertaken.

I trust this clarifies the matter. 

Claire Kerrane (Roscommon-Galway, Sinn Fein)
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123. To ask the Minister for Employment Affairs and Social Protection if she will provide clarity on students that were working part-time and on pandemic unemployment payments; the reason students cannot claim tax back until the end of 2020; if provision will be made for this to occur sooner; the reason the Citizens Information website still states that students can apply for the payment; and if she will make a statement on the matter. [32177/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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On 5^thAugust the Social Welfare (Covid-19) (Amendment) Act 2019 introduced the Pandemic Unemployment Payment Scheme as a statutory scheme.  To be eligible for the scheme and maintain continued payment, all persons, including students, must satisfy all the qualifying conditions of the scheme.

My colleague, the Minister for Finance, has responsibility for taxation matters and the question of students applications for tax back should be referred to him for reply.

I trust that this clarifies the position for the Deputy.