The allowance in question is a diet supplement which is paid under the terms of the supplementary welfare allowance scheme. Under the terms of the scheme recipients of social welfare or health board payments who have been prescribed a special diet as a result of a specified medical condition and whose means are insufficient to meet their needs, may qualify for a diet supplement.
Entitlement to a diet supplement is determined by the health boards in accordance with the legislative provisions that specify the medical conditions in respect of which a diet supplement may be paid and the means test that must be applied. The amount of supplement payable depends on which of two categories of diet has been prescribed by the applicant's medical advisor, the age of the person and on the income of the individual and his or her dependants.
The basis of the calculation of the amount payable to a single person is that one third of their income is spent on food. The cost of one of the two categories of prescribed diets has been determined as being €34.28, £27 per week, while the cost of the other category has been determined as being €44.44, £35 per week. The purpose of the diet supplement is to make up the difference between these reference amounts and one third of the applicant's weekly income.