Case Studies & Sample Documents
Case Study 1 - Social Welfare Payments Only
John is a lone parent and in 2017 was on a social welfare payment for the entire year. He has 2 kids and received €247 each week.
John is required to provide a social welfare statement covering all of the payments he received in 2017. This can be ordered from the following link welfare.ie and this normally takes a week or two to arrive. John needs to specify in his request that it is only for 2017. When the statement arrives John should check that it approximately records what a full year payment would be (€247 x 52 weeks = €12,844). A sample social welfare statement is contained on this webpage also.
Case Study 2 - PAYE Paid Income Only
Mary is married and was the sole income earner in her family for 2016. Her husband is a home carer for their children and did not earn any income or receive any social welfare payments in 2017.
Mary is required to request a P21 - Balancing Statement for 2017 by either ringing up Revenue or accessing the PAYE online MyAccount, facility if she is registered for this. By phoning Revenue, it normally takes a week or two for the P21 to arrive in the post but the online facility normally only takes a couple of days for the P21 to be available on-line. Mary needs to ensure that she requests the P21 for 2017 and that when she submits a copy she includes both pages of the document.
Case Study 3 - PAYE Income and Social Welfare
Paul is undertaking an eligible course in UCC for 2018/19. He is married to Tina. Both of their incomes/payments are required as this constitutes the relevant household income. Paul was employed for all of 2017. Tina received social welfare payments for all of 2017. Tina received Jobseekers Benefit for 5 months of 2016 and then received Jobseekers Allowance for the other 7 months. They are jointly assessed for income purposes.
Paul needs to request a P21 - Balancing statement for 2017 and Tina needs to request a Social Welfare Statement for the payments she received in 2017 and needs to ensure it includes both payment types she recieved.
When Paul receives his P21, he notices that there is a social welfare amount on it for Tina as they are jointly assessed for tax purposes. However he still needs to provide a seperate social welfare statement for Tina as firstly Revenue only record taxable social welfare payments (e.g. Jobseekers Benefit) but it does not record non-taxable welfare payments and also the amounts shown on P21's do not always match what the individual actually received.
Case Study 4 - VTOS / ETB Payments
Luke undertook a PLC course in 2017 from Jan to May with his local ETB centre. He then was on social welfare payments for the rest of the year.
Luke needs to request a letter from his local PLC/ETB centre to outline all of the payments he received from them for Jan to May 2017. He also then needs to request a social welfare statement from Dept. of Social Protection to show the payments he received for the rest of 2017.
Case Study 5 - Self Employed / Farming Income
Maura was self-employed for all of 2017. She is married to David who worked for a company for all of 2017. They are seperately assessed for tax purposes.
Maura needs to provide a Notice of Assessment / Self-Assessment Letter - Chapter 4 or 5 from Revenue for 2017. This also needs to be backed up by a set of accounts for the period or the online form 11A that was filled in when submitting the return. As they are seperately assessed, David needs to provide a P21 for 2017 also as this is the relevant household income required.
Case Study 6 - CE/TUS/RSS Schemes
Una was on a CE Community Scheme for all of 2017. She is a single adult with no dependents.
CE Schemes (along with TUS & RSS Schemes) are considered to be taxable employment and Una needs to request a P21 for 2017. These payments are not handled by Social Welfare. A letter from the CE provider is not sufficient either.
Change of Circumstance and Complex Situations
If you or your household have had a major change of financial circumstance in 2018 compared to 2017, you are strongly advised to contact the office and make an appointment so we can discuss your individual circumstances. This is to ensure you are advised as to the necessary documentation you require. The same applies if you have a complex situation such as you worked or travelled abroad in 2017 or have difficulty obtaining the required documentaiton.