In order to clarify the matter, will the Minister confirm that any social welfare benefits are not regarded as taxable income and, therefore, the recipients of such benefits could never qualify for any improvement in tax free allowances?

That is correct. The improvements are not in the tax allowances because, as the Deputy is aware, we are doing away with personal tax allowances and the provision will be in the form of tax credits. However, the substance of what the Deputy has said is correct.

Is the Minister in a position to tell the House the number of widows who are in the taxable bracket? Many widows who own small farms got the impression from Fine Gael canvassers during the election campaign that they would get the £9.60. Will the Minister tell the House the number of widows who are in the taxable bracket and the number who will not be considered under the scheme?

No, that is a separate question. I do not have the information about the number of widows in the tax code, but I will be happy to obtain it for the Deputy. The Deputy made a reference to canvassers and so on in the general election and I should like to make it clear—