Social welfare legislation provides for the assessment of benefit and privilege where a person is living with a parent or step-parent in the family home and is aged 29 years or under. In assessing an applicant's means for unemployment assistance purposes, account is taken of the value of any benefit and privilege enjoyed, such as that of free board and lodging in the family home. The value of the free board and lodging enjoyed by an applicant is determined by reference to the parental income. Parents' income from all sources is taken into consideration for this purpose with the exception of payments made by this Department and the health boards.
Parental income is calculated as gross income less tax, PRSI, health insurance contributions, superannuation and union dues. Rent or mortgage repayments and reasonable travelling expenses are disregarded, where appropriate, and a parental allowance is also deducted. The balance is then divided by the number of non-earning members of the household and the figure arrived at is applied as means to the unemployment assistance applicant.
The maximum assessment that can be applied to any applicant in respect of the value of free board and lodging is limited to 17% of net parental income. In addition, where a person returns to the parental home having had an independent lifestyle for at least three years, the assessment is limited to €7 per week irrespective of parental income. Where a person's means are derived solely from the value of free board and lodging in the family home and where he or she is entitled to a minimum payment, that payment is increased to €31.80 per week.
Social welfare legislation also provides for the assessment of income from spouse/partner's earnings for unemployment assistance purposes. In assessing the means, account is taken of the spouse/partner's gross earnings from insurable employment, less income tax, PRSI, health insurance contributions, superannuation and union dues. A certain amount of the spouse/partner's earnings from employment is also disregarded depending on the level of employment. The balance is then halved and assessed as means. Where the spouse/partner is self-employed, earnings are assessed as gross income less expenses necessarily incurred. The minimum unemployment assistance payment is 10% per week where a person's means are derived from any source other than the value of free board and lodging in the family home.