From 1 January this year, the Department of Social Protection has been sharing information with Revenue in relation to those in receipt of carer’s benefit and carer’s allowance who are on the PAYE income list for last year - they may have been working a few hours per week - to inform them that they are now to be taxed. The tax will be deducted at source. It will apply not just from this year onwards, but retrospectively as well. In other words, Revenue can come back and ask for the arrears of taxation in relation to carer’s benefit and carer’s allowance. Does the Taoiseach think that is fair? Is it possible to exclude carer’s benefit and carer’s allowance as an income? Can we ensure that fair play is applied here? These are carers. They are not earning from it.

That is an issue I will check up on further. I will talk to the Minister for Finance and Revenue in respect of this. The taxation law and framework, as the Deputy knows, covers all income earners and, obviously, you are taxed if your income goes above a certain threshold. There has not been specific tax treatment, to my knowledge, in respect of this area. I will follow up and try to examine what exactly is afoot in respect of this.