ESA Permitted work & income tax

Sorry to be so ignorant around this subject but please can someone confirm that if a client is in receipt of income based ESA and then earns the max permitted work figure of £99-50 a week, does any of her income (ESA &/or permitted work) get deducted for income tax and NI conts etc. Many thanks.

Tony, my client is currently on I/B ESA and in receipt of the WRAC. If the client started permitted work and earned the additional £99-50 a week, would the client have income tax or/& NI conts taken from the earnings taking into account as a whole that the client would receive a weekly income of ESA and WRAC and £99-50 etc. Many thanks.

Yes but is the permitted work income itself taxable - many thanks.

Many thanks - TGIF.