The supplementary welfare allowance scheme provides for a weekly or monthly supplement to be paid in respect of rent or mortgage interest to any person in the State whose means are insufficient to meet their needs.
In assessing a person's means for the purpose of rent supplement, income either in cash or in kind must be taken into account. Certain sources of income can be disregarded for this purpose but child care costs cannot.
Child care costs arise mainly in the context of people taking up employment. Arrangements are in place to enable people taking up employment to retain a proportion of their rent supplement subject to certain conditions. In the cases of people participating in schemes such as the back to work allowance or revenue job assist, the means test has been eased with the result that the household in question can have a higher income and still qualify for rent supplement. The standard means test has also been eased in recent years to enable people taking up part-time employment to retain the first €50 per week.
There are no plans at present to disregard child care costs in the SWA means test. The SWA scheme is currently being reviewed as part of my Department's series of programme evaluation reviews. The review will examine all aspects of the scheme, including the qualification and calculation criteria relating to rent supplements.