Recipients of the Pandemic Unemployment Payment who return to work in 2021 will have to pay all the income tax due on the emergency payment this year.

The decision could result in some of the 480,000 people currently in receipt of PUP effectively losing tax credits.

To explain all, Kieran was joined on Wednesday's edition of The Hard Shoulder by Norah Collender, who is a professional tax leader with Chartered Accountants Ireland.