Under the supplementary welfare allowance (SWA) scheme, the Department may make a single exceptional needs payment (ENP) to help meet essential, once-off, exceptional and unforeseen expenditure which a person could not reasonably be expected to meet out of their weekly income. The ENP scheme is not intended to cover circumstances where responsibility rests with another Government Department or Agency.
The payment of the Local Property Tax (LPT) is not covered under the ENP scheme. The Office of the Revenue Commissioners has provided for a full or partial deferral of the LPT in circumstances where owner-occupiers have an inability to pay.