He's due to appear before Mallow District Court this morning
The man in his 40s was identified and arrested by officers from the Department of Employment Affairs and Social Protection and officers from the National Economic Crime Bureau yesterday.
Gardaí issued a warning to people in June about a phishing e-mail appearing to be from Courts Service telling people they had been selected for jury service.
70 people responded and provided personal data, which was used to make fake applications for the PUP and resulted in over €165,000 being paid out.
The man is due in court at 10:30