Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The Covid -19 Pandemic Unemployment Payment (PUP) scheme was introduced to support individuals who lost their employment on or after 13 March 2020 as a direct consequence of the Covid-19 pandemic. It was also available to self-employed people whose income from self-employment ceased or reduced as a direct consequence of the pandemic to the extent that they would be available to take up full-time employment. Clerics of all religions were eligible for the Covid-19 Pandemic Unemployment Payment provided that they fulfilled the criteria for the payment.

The tax treatment of Ministers of Religion is a matter for my colleague, the Minister for Finance. However, I can advise the Deputy that Ministers of Religion employed by the Church of Ireland Representative Body pay PRSI at Class E. Other Ministers of Religion, including members of the Catholic clergy, are liable to PRSI as self-employed contributors, paying Class S on their reckonable income.

If the Deputy has a particular case that she would like to have looked at in relation to eligibility she can forward the details and my department officials will review the case.

I trust this clarifies the matter for the Deputy.