Thanks Shirazman, I'm still a bit confused. I had a look at Revenue website under "Taxation of DSP payments" and nowhere does it refer to the Living Alone Allowance. Lots of others are mentioned but not the LAA. Then I rang Revenue and one person said "Yes" and another one said "No"!!
List of social welfare schemes and payments which tax may have to be paid on
www.gov.ie
There's a link on the page above to non-taxable schemes. As Shirazman said, it isn't black and white, tax status of the living alone allowance depends on the primary payment
If the Living Alone Allowance is related to Disability Allowance then it looks like it's not subject to tax. Otherwise it's likely taxable. You need to ascertain whether the welfare scheme it is related to is itself taxable. Citizens Information will have the details . .
The Living Alone Allowance is related to the State Pension (Contributory) in my case. As that is taxable it appears then that the LAA is also taxable, sadly.