Applications for social housing support are assessed by the relevant local authority, in accordance with the eligibility and need criteria set down in section 20 of the Housing (Miscellaneous Provisions) Act 2009 and the associated Social Housing Assessment Regulations 2011, as amended. The determination of whether an applicant household meets the income criteria is based on a calculation of their preceding 12 months’ net average income prior to the date of receipt of application.
The requirements in relation to income information for employed persons is set out in the “Checklist for Applicants” on the prescribed social housing application form. This checklist sets out the documentary evidence required for the preceding 12 months’ income through a combination of the following:
• The previous years’ Statement of Liability and the Employment Detail Summary, available from Revenue; • Proof of the household’s current income, e.g. payslips for the intervening period from Statement of Liability to date of application or a Pay and Tax Summary – (Year to Date).
If applicants are not registered for Revenue’s myAccount, or if they are having difficulty getting any of the required documents online, they can contact their local tax office for assistance or to request a paper version.
As set out in the social housing application form, a degree of discretion is permitted to the local authorities as to the extent of documentation the authority deems necessary to ascertain a household’s average income over the preceding 12 months.