TABLE I: DSFA TAX FOR VARYING BASE CASE SALE PROPORTIONS 642
TABLE II: DSFA TAX FOR VARYING BASE CASE SALE PROPORTIONS 643
TABLE III: DSFA TAX FOR VARYING BASE CASE SALE PROPORTIONS 643
destination sales-based formulary apportionment (DSFA) method would take
One difficulty is that there are a large number of agencies involved with providing assistance to the unemployed: the DSFA, FAS and the local employment services (Box 3.2).
Agencies dealing with the labour market Although Ireland has a small population, it is unusual in the number of agencies that deal with the unemployed: * The Department of Social and Family Affairs (DSFA) is responsible for the administration of unemployment benefits, and the social security system more widely.
Substantial reforms in this area are planned but progress has been slow (DSFA, 2006).
Expenditure on Child Benefit over the five year period, 2001-2005, almost doubled and accounted for 22 per cent of the increase in total spending by DSFA. This does not include the cost of its exemption from income tax, estimated at 343m [euro] for the tax year 2004 (up from 127.4m [euro] in 1999/00).
* Arrangements are under way whereby the registration of a first child's birth will result in the DSFA automatically sending an application form without waiting for a parent to request it.
* The DSFA pays Child Benefit on behalf of most children in the State but no data on applicant's incomes are required or collected.
DSFA Ministerial Circular 05/00 (88) made a number of exceptions to the general policy of direct provision.
(100.) The "soft law" Social Welfare 108 Handbook on the Habitual Residence Condition (DSFA, 2004) makes it clear that the question of whether a person is habitually resident or not is for the deciding officer solely.