A bereavement grant is a payment designed to assist families in dealing with death and funeral expenses. It is a once-off payment, based on PRSI contributions, made from the Social Insurance Fund (SIF). Means tested exceptional needs payments may be available under the supplementary welfare allowance scheme to those in need who have not made the required number of contributions to the SIF. To qualify for a bereavement grant, the person on whose insurance record the claim is based must have 156 PRSI contributions. Alternatively, they must have paid 26 PRSI contributions and a specified number of credited PRSI contributions.
The person concerned has insufficient PRSI contributions for payment of a bereavement grant, based solely on his Irish social insurance record.
Under EC Regulations, an application should be made to the Competent Authority where the insured person last paid a social insurance contribution. In this case, that is the Department of Work and Pensions in the UK as the person concerned has not paid PRSI in Ireland since 2003.