The back to school clothing and footwear allowance scheme provides a once-off payment to eligible families to assist with the extra costs when children start school each autumn. The allowance is not intended to meet the full cost of school clothing and footwear but only to provide assistance towards these costs. The Government has provided €48.8 million for the scheme in 2013. The financial support available to foster parents from the Department of Children and Youth Affairs includes assistance with the cost of clothing and footwear for the foster child. Accordingly, the back to school clothing and footwear allowance is not payable in respect of foster children. Any change to the scheme which would incur additional expenditure would have to be considered in a budgetary context.