Hi John,
To answer the question about Social Welfare, it depends on your exact circumstances but possibly yes, there are a few firms who's directors that i know of are Claiming Social Welfare given that the buisnesses arnt making a profit. Its exact circumstances though, hard to judge.
About the Pay and File, well the Companies Office will require a return after the first 6 Months, and the Tax Return - You should have sent in your TR2 already, You can request a "New Business Visit" from your local Revenue office. (how useful this is and whether you want it is another issue) There will be some filing required for the first year, so professional advice might be an idea there.
If youve just started Trading there is the 3 Year exemption from Corporation Tax which might be what your thinking of but i cant see any circumstances where you wouldnt have to file.
Cheers
Awol.