The electricity allowance covers normal standing charges and up to 1,800 units of electricity each year. VAT due on this standard allowance is also covered. The value of the allowance, if fully taken up, is €359.91 per annum.
The natural gas allowance is an alternative to the electricity allowance for people whose homes are connected to a natural gas supply. On the standard tariff, the allowance covers the supply charge and up to 500 kwh in winter billing periods and up to 58 kwh of gas in summer periods. If natural gas is paid on another tariff, an equivalent allowance is paid. The value of this allowance, if fully taken up, is €250.02 per annum.
The objective of these allowances is to provide for a basic standard of electricity and natural gas usage. Proposals to enhance these allowances would be a matter for consideration in a budgetary context.