Regulations were introduced in November 1997 to provide for the tapered withdrawal of the qualified adult allowance for people claiming unemployment benefit, unemployment assistance, disability benefit, disability allowance, pre-retirement allowance, injury benefit and unemployability supplement.
Prior to the introduction of those regulations, the qualified adult allowance was withdrawn completely once the income of the spouse or partner of the social welfare claimant exceeded £60 per week. Under the new arrangements, however, where the spouse or partner is earning between £60 and £90, a reduced rate qualified adult allowance continues to be payable. In the 1999 budget, provision has been made to extend the upper limit of the income range from £90 to £105, in order to further enhance the incentive for people to avail of employment opportunities.
The effect of these revised arrangements, which will come into effect in October of this year, is shown in the following table: