The social welfare system as originally developed, was based on the traditional pattern of the husband being the main breadwinner and the wife being mainly dependent on him for income support. The social and economic realities in Ireland have altered considerably over the decades and the social welfare system has sought to respond to these changes. Notably, the automatic presumption of a wife being dependent on her husband was replaced in 1986 with the introduction of the equal treatment provisions which provided for a genuine test of dependency applying equally to both men and women.
A person in receipt of a social welfare payment can qualify for an additional allowance known as "qualified adult allowance" in respect of a spouse who is not claiming a social welfare payment in their own right, and whose earnings, if working, are less than £60 per week. A reduced rate of qualified adult allowance is paid where earnings are between £60 and £90 per week.
In addition, a spouse who meets the relevant conditions, e.g. in relation to unemployment, disability or old age may apply for the relevant payment in their own right.
The entitlements of qualified adults will vary according to the different circumstances in each household. They may, for example, be entitled to "homemaker credits" which protect the pension entitlements of an insured worker who has withdrawn from the open labour market in order to engage in home duties. Where a person is receiving unemployment assistance and a qualified adult allowance, the dependent spouse may opt to take up a place on schemes such as community employment in place of the person.
The treatment of married, cohabiting and one-parent families under the tax and social welfare systems is currently being examined by a working group established for that purpose in May 1997. Underlying the necessity for such a review was a need to examine the concept of adult dependency, in addition to ensuring fairness in the way that the State supports families, whether the parents concerned are married, cohabiting or parenting alone, while at the same time providing assistance for families who are at particular risk of poverty. The establishment of the group also marked the first stage in meeting the commitment, contained in the national anti-poverty strategy, to examine the individualisation of social welfare payments. This working group, which includes representatives of all the relevant Government Departments as well as the Combat Poverty Agency and the National Social Services Board is due to complete its work in the summer of 1998.