My wife is self employed and will be applying for maternity benefit this week(24 weeks gone). She already received maternity benefit last year. As she moved over to self employment in the middle of '06 she made a loss for half the year so didn't have enough prsi stamps. Last years Tax year was '06 but as she had enough stamps in '07 she was entitled to benefit which she received. The fact that she didn't work for half the year last year resulted in a loss again for '08 in her returns. However as the year in question for this year is '07, is she still entilted to maternity benefit?? I rang the maternity for self employed section and they said she should be entitled to it, but the question of a loss in '08 was never raised. The lady who answered just based in on the fact that my wife has full stamps for '07?? Slightly confusing, but just there be any issues with maternity benefit here??