Increases for a Qualified Child (IQCs) are paid as child-related supplements to most weekly social welfare payments in recognition of the need for greater incomes among benefit-dependent households with dependent children. As of May 2021, there are an estimated 337,381 children supported by an IQC.
Budget 2021 increased the rate of the IQC for a qualified child aged under 12 by €2 to €38 per week, and for a qualified child aged 12 or older by €5 to €45 per week. These increases came into effect in January.
The estimated cost of increasing the IQC by €1 per week is approximately €16.2 million for a full year. This estimate is comprised of a cost of €9.7 million in respect of children under 12 years, and €6.5 million in respect of children over 12 years.