Illness Benefit is paid only to people below State pension age, which is currently 66. This is set out in the legislative provisions of the Social Welfare Consolidation Act 2005 governing entitlement to the benefit. Amongst other conditions, Section 40 (1 )states that a person is only entitled to illness benefit where "(a) the person is under pensionable age on the day for which the benefit is claimed”.
The rules governing eligibility for the enhanced Illness Benefit payment for people diagnosed with Covid-19 are the same as for standard Illness Benefit payment in respect of age, and employees over the age of 66 are therefore not entitled to Illness Benefit or the enhanced Illness Benefit.
A person who is not eligible for Illness Benefit and who is unable to work may be eligible for other payments depending on their circumstances. Supplementary Welfare Allowance is available to people who are ill, who do not qualify for other payments and who have insufficient means to meet their needs. A person over 66 may qualify for or be in receipt of a State pension contributory or non-contributory.
The Department may also make an exceptional needs payment (ENP) to help meet essential, once-off expenditure which a person could not reasonably be expected to meet from their weekly income. This is administered by this Department’s Community Welfare Service and can be accessed by customers through their local Intreo office.
I trust this clarifies the matter.