Section 146 (1) (e) of the Social Welfare (Consolidation) Act, 1981 as amended by section 13 of the Social Welfare (No. 2) Act, 1985 provides that the estimated value to the household from all income earned by the spouse of an unemployment assistance claimant in respect of current personal employment under a contract of service is assessable as means.
In assessing this income, a weekly allowance of £45 is currently made in respect of expenses associated with the spouse's employment. The allowance is designed to cover the expenses associated with the spouse's employment such as clothing and lunch expenses. This allowance is reviewed each year in the context of budgetary changes in social welfare rates of assistance.
A further allowance is made in respect of any travel expenses incurred by the spouse. This allowance has been increased in line with current travel expenses.