HOUSING
• The Starter Home Purchase Scheme is administered by your local authority and offers the opportunity to buy a new home developed by the Council, Approved Housing Bodies (AHB) or the Land Development Agency (LDA). It allows persons who cannot afford to pay the market price, the opportunity to buy with the Council taking an equity share of up to 40% in the home, to make it affordable. It is open to all first time buyers or those making a fresh start after separation or insolvency who no longer have a financial interest in a home.
To be eligible:
• Your purchasing power (i.e. 4 times gross income) cannot exceed 85.5% of the market value of the home.
• Your savings must at least cover a deposit of 10% of the affordable price that you pay, but if savings exceed that deposit plus €30,000, the excess is added to your purchasing power.
• The Council will take an equity share to bridge the gap between the market value and the buyer’s purchasing power plus deposit. The Council's equity share cannot be less than 5% or more than 40%. You can use Help to Buy to fulfil your deposit without affecting the equity share taken.
No charge is payable on the Council's equity until it is finally redeemed, but you can buy it back at any time.
• First Homes: First Homes is a shared equity scheme supported by the government with participation by the main lenders under which an equity stake of up to 30% is taken by First Homes to assist persons to be able to afford to purchase new private homes with a market value no greater than €500,000 for a property. It can also be used by a tenant in a home where the landlord has given notice that he intends to sell.
• Applicants must raise the maximum mortgage that they can afford (normally 4 times income) and have a deposit of at least 10%
• The maximum equity taken by First Home is reduced to 20% if you are getting the Help to Buy. The minimum amount you can get is 2.5% of the property purchase price, or €10,000, whichever is higher.
No charge will be payable on the Agency’s stake for the first five years, a charge of 1.75% of the euro value of the original equity for the next ten years, and 2.15% for the following fifteen years and 2.85% from year 30 (if applicable). If the home is sold, the equity % stake must be repaid. You can buy back all or part of the equity stake at any time, based on the market price at the time.
To apply you need a mortgage approval in principle from your bank. You then apply and receive an eligibility certificate. When you have mortgage approval on a specific home, you then apply for a First Home Contract to release the equity.
• Help to Buy allows a person buying a new home to claim a refund of the income tax and dirt tax which they paid in the past 4 years up to a new maximum of €35,000 or 10% of the value of the home. There is no means test on this scheme, but the house price cannot exceed €500,000. Your mortgage must represent at least 70% of the market value of the home, but in the case of the Council's Affordable Purchase scheme you can now use the equity taken by the Council to meet this requirement.
Single people with gross earnings up to €80,000 and couples up to €85,000 gross, can get a Local Authority Home Loan confined to first time buyers and to separated persons who have no interest in the family home, of up to 90% of a home (new and second hand) costing up to €415,000 provided you have been refused by two lenders. The interest rate including Mortgage Protection is 4.13% on a 30 year loan. It costs about €4.85 per month per €1,000 borrowed and you must be able to afford the payments. Those refurbishing a vacant home can also avail of the loan.
• Cost Rental: Cost Rental Homes are secure long-term tenancies being made available by Councils, Approved Housing Bodies or the Land Development Agency. The rent is calculated at the annualised cost of building and managing the home.
Rents charged must be at least 25% below private market rents in the area and be indexed to consumer prices.
• To be eligible, net income of the household must be no more than €66,000 for Dublin, and family size matches the home. Affordability is a key criteria and is measured as rent being no more than 35% of your Net Income.
• Each scheme will be separately advertised by the body who will be the landlord
• An independent lottery will decide who gets the available homes if the scheme is oversubscribed.
• Social Housing: You can apply for a Council or HAP tenancy where you pay an income related rent, if your household after tax income does not exceed €40,000 (single) plus €1,000 for each child and €2,000 for each adult. Ceilings apply for eligible rents under HAP.
• A Vacant Home Refurbishment Grant on costs of up to €50,000 is available from the Council to persons who own and intend to occupy or to rent out a pre-2008 property which is vacant at the time of application and has been vacant for at least 2 years, rising to €70,000 if the property is certified derelict. The grant is only paid after inspection of the completed works. SEAI grants can be separately obtained for energy upgrades of the property.
HEALTH
• Primary Medical Cover: A Medical Card entitles you to most health services free. A GP Visit Card covers the cost of visits to the doctor. The means test forthese cards is based on net income i.e. after the deduction of tax and PRSI; of reasonable expenses: (on rent or mortgage; on travel to work; on childcare and on regular weekly out-of-pocket medical expenses).
• Savings in excess of €36,000 (single) €72,000 (couple) are valued in the same way as in Social Welfare means-test. The cards will be granted if your family’s remaining income after these deductions (and excluding Working Family Payment, and up to €16,000 for renting a room), does not exceed the following guidelines for 2026:
Medical Card Weekly Income Limits
Under 66
Single living alone
• €184.00
Single living with family
• €164.00
Married or cohabiting couple (or single parent)
• €266.50
Age 66 and Over
Single living alone
• €201.50
Single living with family
• €173.50
Married or cohabiting couple (or single parent)
• €298.00
Additional Allowance for Dependant Children
For each of the first two children
Under 16: €38.00
Over 16: €39.00
For each subsequent child
Under 16: €41.00
Over 16: €42.50
For each child in full-time third-level education (not receiving a grant)
€78.00
GP Visit Card Weekly Income Limits
Under 70
Single living alone
• €418.00
Single living with family
• €373.00
Married or cohabiting couple (or single parent)
• €607.00
Additional Allowance for Dependant Children
For each of the first two children
Under 16: €57.00
Over 16: €58.50
For each subsequent child
Under 16: €61.50
Over 16: €64.00
For each child in full-time third-level education (not receiving a grant)
€117.00
The HSE will consider cases outside these guidelines on exceptional hardship grounds. Medical Card holders do not have to pay student exam fees. Persons with British or EU pensions, who have no Irish Social Welfare pension, generally qualify for the Medical Card regardless of income.
• Persons aged 70+ all qualify for free GP services without a means test, and qualify for a Medical Card if their gross weekly income is less than €550 per week (single), or €1050 (couple). In the means test, the first €36,000 (single), €72,000 (couple) of savings and investments are disregarded. On the balance, you can opt that only the income actually earned will be counted, by submitting either a certificate of interest or details of the savings product.
• Children under 8 qualify for a GP Card regardless of parents’ means.
• A €1.50 charge per prescription item applies to Medical Card holders (max €15 per month per family) and for those aged 70+ it is €1 per item (max €10 per month). Prescription charges do not apply to those on the Long-term Illness Scheme.
• Drug Refund: Any individual or family can get a refund on the cost of prescribed drugs used in any month in excess of €80 provided the drug is on the Government list.
• Free contraception is available for women aged 17-37. Contact your GP, a family planning centre, student health service or a participating community pharmacy.
• General Hospital Entitlements: Everyone is entitled to public in-patient and out-patient hospital services. However, if you see a consultant privately, you will have to pay privately for any test or care arising, unless you give notice that you wish to switch back to join the public waiting list for the treatment.
• The National Treatment Purchase Fund is now supporting Public Patients waiting longest across 50 different specialities, offering the option of having an early appointment or the procedure done immediately in another hospital as a private patient without charge. In the case of 20 of the most common procedures, an offer will be made within 3 months of being listed for a procedure.
• Treatment Abroad: There are two options.
• The HSE will cover the cost of treatment in another EU country, the UK and Switzerland, provided your consultant applies in advance, confirms that the treatment is justifiable and is not available in sufficient time in Ireland. You will be issued with an E112 form which will cover the cost of the treatment. Some travel expenses are also covered (Tel: 056 778 4908 or email: treatmentabroad.scheme@hse.ie).
• You can get your GP or a public consultant to refer you directly for care in EU or Northern Ireland (but not Britain) and claim reimbursement afterwards from the HSE for the lesser of the cost of treatment in Ireland or in the other jurisdiction.
• Hospital Charges: All charges for public bed stays in hospital are now gone. The only remaining charges are €100 Outpatient (incl. A & E) and €75 Minor Injury Clinic. These are not payable by medical card holders, by children with long-term ailments or by those referred by their GP or admitted to hospital.
• The Common Conditions Service (CCS) allows community pharmacists in participating pharmacies to prescribe medication for a range of common illnesses, providing patients with access to treatment without needing to visit a GP first.
• Nursing Home Support: Under the “Fair Deal Scheme,” patients seeking long-term residential care are entitled to means-tested support subject to a Care Needs Assessment. The patient will be liable to pay towards the cost of care:
• 80% of their share of other assessable income (i.e. after deduction of tax, PRSI and out-of-pocket medical expenses)
• plus 7.5% of the value of any assets (net of borrowings against them). The first €36,000 (single), €72,000 (couple) of assets are disregarded.
• Certain assets will only be assessed for the first three years namely: the family home, the proceeds of the sale of the family home sold after admission, a family business where a family successor continues to run it for at least 6 years.
A spouse is assessed with half of the couple’s joint income and assets. The HSE can assess assets transferred in the past 5 years. The balance of the cost will be met by the State. If the assets are in property, the contribution can be deferred until settlement of the person’s estate, but the money owing will be increased by the Consumer Price Index each year. The deferred charge against the home will not be collected during the lifetime of a surviving spouse or a disabled child.
• If you face challenges getting pregnant, you may be able to access free assisted human reproduction services at a HSE approved private fertility clinic of your choice. This includes IVF and other treatments.
• Women can get free HRT from a pharmacy participating in the free HRT scheme if they:
• Have a prescription from a GP, registered nurse or midwife;
• Are registered for the Drugs Payment Scheme, or have a medical card.
• A phased introduction of free shingles vaccinations prioritising immunocompromised first will start from June 2027 and then those over 80 years.
• Budget 2027 includes funding to develop a new Jigsaw service in Dún Laoghaire Rathdown. Organisations like Jigsaw provide mental health support and counselling services for people aged 12 to 25, and for parents or concerned adults. To find out more, visit www.jigsaw.ie
ENERGY EFFICIENCY
Energy Upgrades: A range of options are available from SEAI to make your home warmer and to save on your energy bills. Contact www.seai.ie Call 01 8082004.
Home Energy Upgrade Options
1. Warmer Homes Scheme
Who is eligible?
Pre-2006 homes
Owner-occupiers
Previous recipients may reapply
Priority for pre-1993 homes with BER ratings of E, F or G
People receiving:
Fuel Allowance
Jobseeker's Allowance with children under 7
Disability Allowance with children under 7
Working Family Payment
One-Parent Family Payment
Domiciliary Care Allowance
Carer's Allowance (where the carer lives in the home)
What's included?
Free home assessment
All approved works carried out free of charge
Attic and wall insulation
Fully funded solar PV and battery systems
Draught proofing, lagging, heating controls and energy-efficient lighting
Window upgrades in certain cases where single glazing exists
Heating system upgrades in particular circumstances
Alternative Higher Grants While Remaining on the Waiting List
Wall insulation: up to €2,300
Attic insulation: up to €2,500
2. Individual Energy Upgrade Grants
Who is eligible?
All households
Owner-occupiers and landlords
Approval must be obtained before works commence
Key Features
Self-managed approach
Works can be completed in phases
Approximately 80% support for attic and cavity wall insulation
Approximately 50% support for many other measures
Grant Amounts (Semi-Detached House)
Attic Insulation: €1,500 (€1,900 for first-time buyers)
Cavity Wall Insulation: €1,300
Internal Wall Insulation: €3,500
External Wall Insulation: €6,000
Heating Controls Upgrade: €700
Solar Water Heating: €1,200
Air-to-Water Heat Pump: up to €6,500
Air-to-Air Heat Pump: up to €3,500
Central Heating Upgrade: €2,000
Technical Assessment: €200
Solar PV:
2kWp: €1,400
4kWp: €1,800
Additional Grants
Windows, Doors & Ventilation
Windows: €3,000
Doors: €1,600 (for two doors)
Airtightness: €1,000
Mechanical Ventilation: €1,500
Boiler & Battery
Boiler Scrappage Grant: €2,000
Battery Grant: €600
3. One Stop Shop
Who is eligible?
All households
Home must be upgraded to a minimum BER B rating
Key Features
Fully managed service
32 registered providers
Provider manages and coordinates works
Provider must commit to completion within 12 months
Low-interest loans available to help fund homeowner contributions
Additional Grant Supports
Includes all individual upgrade grants plus:
Project Management Grant: €1,600
Expanded Measures • Grants for solar PV and battery systems up to €9,000 for homeowners in receipt of certain welfare payments, and fully funded grants for those under the Solar PV for the Medically Vulnerable Scheme
• Grants for attic insulation for homes in HAP/RAS tenancies up to €2,500
• Grants for cavity wall insulation for homes in HAP/RAS tenancies up to €2,300
Home Energy Upgrade Loan: An upfront unsecured loan of up to €75,000 can be obtained from the main banks for energy upgrades provided:
• the work qualifies for SEAI grants
• the work delivers at least 20% improvement in BER
The VAT rate reduction on gas and electricity of 9% has been extended to 31 December 2030.
CHILDREN & CHILDCARE
• The National Childcare Scheme supports all children in childcare registered with Tusla who are at least 24 weeks old through a grant paid to the provider. An hourly grant is paid. Childminders can apply to Tusla to become a regulated provider and take part in the NCS, so parents can qualify for the same subsidies set out below:
• From 2027, the universal payment up to a child’s 15th birthday, paid without a means test, is €2.50 /hour or €112.50 per week for the max 45 hours.
• An enhanced grant for those whose household income is under €68,000 (where income excludes taxes, secondary benefits, student grants and pension contributions, and where a multiple-child discount is applied of €5,500 for two children under 15 or €11,000 for more than two children under 15). The hourly rate falls with rising income and age (see table below). Outside term time, up to 45 hours of care per week can be claimed where both parents are working or studying (enhanced hours); otherwise, the maximum is 20 hours (standard hours). During term time, school or ECCE hours are no longer deducted from what can be claimed.
Example of Hourly Rate at different income levels (operating since Sept 2026)
Reckonable Income
€34,000*
Age Under 1: €5.10
Age 1-2: €4.35
Age 3-5: €3.95
After School (Under 15): €3.75
€40,000
Age Under 1: €4.58
Age 1-2: €3.96
Age 3-5: €3.63
After School (Under 15): €3.47
€50,000
Age Under 1: €3.71
Age 1-2: €3.31
Age 3-5: €3.10
After School (Under 15): €2.99
* From Sept 2027, the lower income threshold will increase to €38,500
• Free Early Childhood Care and Education (ECCE) is available for two years to any child aged more than 2 years and 8 months until they are 5 ½ or make transition to primary school, and covers 3 hours daily. An eligible child must enrol in September. A pre-school cannot charge parents extra for the hours covered by the scheme.
• Equal Start offers extra support for settings designated as disadvantaged. It offers extra staff, practical supports and tailored responses for children who need it.
• Access and Inclusion Model (AIM): Children with a disability can access and meaningfully participate in the ECCE programme through AIM. It is a child-centred model, involving 7 levels of support, moving from the universal to the targeted based on the needs of the child in a pre-school setting. The scheme has now been extended to include children from age 3.
• The Home Tuition Grant Scheme offers short-term educational support for children who are unable to attend school due to specific circumstances, including autism, significant medical conditions or related mental health difficulties. Funding is allocated based on individual circumstances, attendance history and professional assessment, with approved tuition generally ranging from 2 to 10 hours per week depending on the student's needs and stage of education.
• The Basic Child payments in 2027 will be:
Universal Child Benefit (monthly payment) €140.00 (under 19) [€420 in the month a baby is born]
Child Payment on Welfare (weekly payment) €64.00 (Age Under 12) €84.00 (Age 12 and over)
Back to school (once-off payment) €160 (Age Under 12) €285.00 (Age 12 and over)
• Back to School Clothing and Footwear Allowance: Back to School payments can be claimed by those on Working Family Payment or Back to Work/Education Schemes.
• Children under the age of 9 can travel for free on public transport by applying for a TFI Leap Card.
FAMILIES & CARING
• The Bereaved Parent Grant is a once-off payment of €8,000 to widows, widowers, surviving civil partners and surviving cohabitants with dependent children.
• Foster care allowances are €400 for children under 12, and €425 for children aged 12 and older (weekly payment). The Foster Care Allowance, which is currently available to children up to the age of 18, will be extended for those in full-time secondary education until their 19th birthday. This will be paid through a new €125 payment to foster carers and the continued payment of the €300 aftercare payment to the young people who are doing the Leaving Certificate and are over 18.
• Maternity Leave is 26 weeks (or longer if the baby is premature), 24 weeks for adoption, and up to 16 additional weeks unpaid. Paternity Leave provides eligible parents with two continuous weeks of leave following the birth or adoption of a child, which must be taken within the first six months. Paternity Benefit is a weekly payment of €309 for employed and self-employed parents who take 2 weeks' paternity leave. If eligible, Parent’s Benefit is payable for nine weeks during the first two years (rate of €309 per week). Unpaid Parental Leave has been extended to 26 weeks for each child and can be taken up to 12 years of age. It can also be taken for up to 5 days where a child needs sick care.
• Working Family Payment: A couple or single parent on low pay, who work for at least 38 hours per fortnight combined (including job-sharers), can get a supplement for their children (including those 18-22 in full-time education). The payment is calculated at 60c for each €1 by which your net family income (i.e. net of tax, USC, PRSI and superannuation) falls below the income thresholds. Maintenance for children, and up to €95 for housing is disregarded from family income, as is half of the remainder, in determining your assessed net family income. From Jan 2027 the thresholds are:
• €795 for a family with one child, plus
• €101 for second, €101 for third, €91 for fourth, and €126 (approx) for each additional child.
If you qualify, the payment will be awarded for 52 weeks. It will not affect your eligibility for a Medical Card or One Parent Family Payment. Families getting the Working Family Payment can now qualify for Fuel Allowance.
• Lone Parents who work, are assessed with half their earnings in testing eligibility for a reduced rate of One Parent Family Allowance and child maintenance payments are no longer assessed as means. Persons with a disability are assessed with half earnings between €175 and €375/wk in testing eligibility for a reduced rate of Disability Allowance.
• Income from renting a room to a non-family member up to €16,000 is not counted in any Social Welfare means test.
• Support for Caring at Home
• A tax credit of €3,800 is claimable if you are supporting a child whose incapacity makes it unlikely they will be able to maintain themselves. It requires a declaration by a doctor. For other Dependant Relatives the credit is €305.
• Tax Relief at your top rate of tax up to €75,000 can be claimed to employ a Home Carer or to pay an agency for such a service for an incapacitated person.
• A Home Carer Tax Credit of €2,050 is available to a partner in a one-earner family who is caring for one or more dependent persons.
• Domiciliary Care Allowance of €380 per month, and a Medical Card up to their 16th birthday are available for children with a severe disability who require substantial and documented extra care. It will continue to be paid for children who are in hospital up to 26 weeks in a 12-month period. A half-rate payment is payable to a child in institutional settings who lives at home for 2 days or more. At 16, the child may apply for Disability Allowance.
• Disability Allowance is a weekly allowance of €264 paid to people with a disability. A new Cost of Disability payment will provide a €500 lump-sum payment in 2027 to approximately 238,000 people receiving long-term disability payments.
• Carer’s Allowance: A person who is giving full-time care to a child on Domiciliary Care Allowance, or to any person aged 16 or over requiring full-time care, can apply for a means-tested weekly Carer’s Allowance of €280 (€318 if carer is 66 or over). In the means-test, any weekly income of the carer in excess of €1,150 (single), or half of their own and their spouse’s income in excess of €2,300 (married) is assessed. The allowance is reduced accordingly. Savings up to €50,000 are disregarded in the means-test. Half rate Carer’s Allowance is payable to persons receiving another Social Welfare payment.
• A Carer’s Benefit of €281 based on your Social Insurance contribution can be claimed for short-term absences from work (up to 24 months) for caring responsibilities. The income limit for this benefit is €1,000. You are also entitled to a GP Visit Card. The self-employed can claim this.
• Carer’s Support Grant of €2,000 is paid automatically to those on Carer’s Allowance, Carer’s Benefit or Domiciliary Care Allowance. It is also payable to any full-time carer who is not working/studying for more than 18.5 hours or signing on as a Jobseeker.
INCREASING OPPORTUNITY
A hub for Apprenticeships gives access to 88 different apprenticeships across all sectors (See Apprenticeship.ie). Employers in all new apprenticeships get a €2,000 grant per year paid in two phases for apprentices they take on, plus an additional €2,666 bursary for women in 80% male dominated trades and vice versa.
• Student Contribution Fees: A further €150 reduction to the student contribution fees to €2,350, benefitting over 110,000 students in the academic year 2026/27.
• Additional funding for over 1,420 additional higher education places in key health and social care professions.
• Postgraduate Fee Contribution: Eligible postgraduate students in Ireland can receive a postgraduate fee contribution of up to €4,500 under SUSI.
• Third Level Study: SUSI provides support: for PLC; Diploma; Degree courses in approved colleges in Ireland and EU; Post Graduate Study in Ireland and Northern Ireland; and for part time study at 13 different Higher Education Institutions. Support is subject to a means-test; and for 2026/27, this is
SUSI Grant Income Limits 2026/27
Special Rate Maintenance Grant
Less than 4 dependent children: €28,600
4 to 7 dependent children: €31,350
8 or more dependent children: €33,980
Maintenance Grant - Band 1
Less than 4 dependent children: €47,010
4 to 7 dependent children: €51,520
8 or more dependent children: €55,850
Maintenance Grant - Band 2
Less than 4 dependent children: €48,270
4 to 7 dependent children: €52,900
8 or more dependent children: €57,345
Maintenance Grant - Band 3
Less than 4 dependent children: €51,040
4 to 7 dependent children: €55,940
8 or more dependent children: €60,635
Maintenance Grant - Band 4
Less than 4 dependent children: €58,470
4 to 7 dependent children: €64,080
8 or more dependent children: €69,465
Student Contribution Grant (100%)
Less than 4 dependent children: €64,315
4 to 7 dependent children: €70,490
8 or more dependent children: €76,410
Student Contribution Grant (50%)
Less than 4 dependent children: €71,300
4 to 7 dependent children: €78,145
8 or more dependent children: €84,710
Postgraduate Fee Contribution
Less than 4 dependent children: €120,000
4 to 7 dependent children: €131,520
8 or more dependent children: €142,570
Part-Time Fee Contribution
100% Fee Contribution
Less than 4 dependent children: €64,315
4 to 7 dependent children: €70,490
8 or more dependent children: €76,410
50% Fee Contribution
Less than 4 dependent children: €64,315
4 to 7 dependent children: €70,490
8 or more dependent children: €76,410
Annual Maintenance Grant Rates
Non-Adjacent Rate (College is 30km or more from normal residence)
Special Rate: €7,936
Band 1: €4,722
Band 2: €3,532
Band 3: €2,702
Band 4: €1,866
Adjacent Rate (College is less than 30km from normal residence)
Special Rate: €3,230
Band 1: €1,774
Band 2: €1,343
Band 3: €975
Band 4: €612
Summary of Maintenance grant rates and annual income thresholds for the current academic year (2026/2027).
• For income up to €28,600 a special rate of maintenance is paid
• For income in range €48,270 to €58,470 a diminishing part of the maintenance payment is paid
• For income €64,315 to €120,000 part of the undergraduate student contribution is paid
Reckonable Income includes you and your parents gross income, unless you are over 23 and living independently of your parents from 1st October of the year before entry. In the means test: income earned by students during holiday periods outside term time may be disregarded up to a maximum of €8,830 and up to €5,000 of any bursary award can be disregarded.
Up to €4,950 is added to the relevant limit where there is a second student in college; if there are more than 3 children in the family, the reckonable income threshold increases
From September 2027, enhanced student contribution grant supports will be available for households with two or more dependent students in higher or further education. Eligible students could receive an additional reduction of up to €588 per year in student contribution costs, meaning a household with two eligible students could save up to €1,176 annually.
• Increased SUSI Maintenance Grant changes in Budget 2027 will mean that students will receive up to €357 in September 2027 (for academic year 2027-2028), and the student contribution will reduce by €150 from January 2027.
• Income Tax Credit of 20% applies to spending on Tuition Fees and the Student Contribution up to a maximum claim of €7,000 per accredited course. You can claim for more than one student. A disregard of €2,350 (full time) or €1,175 (part time) applies to a claim but only once, so full relief applies to second or subsequent students.
PENSIONS & SOCIAL WELFARE
State Pension (Contributory) Rates - January 2027
Personal Rate
Under 80 years: €309.30 per week
Aged 80 and over: €319.30 per week
Increase for a Qualified Adult (IQA)
Qualified Adult under 66: €206.10 per week
Qualified Adult aged 66 and over: €277.40 per week
Increase for a Qualified Child
Child under 12: €64.00 per week
Child aged 12 and over: €84.00 per week
State Pension (Non-Contributory) Rates - January 2027
Personal Rate
Aged 66 to 79: €298.00 per week
Aged 80 and over: €308.00 per week
Increase for a Qualified Adult (IQA)
Qualified Adult under 66: €196.80 per week
Increase for a Qualified Child
Child under 12: €64.00 per week
Child aged 12 and over: €84.00 per week
A series of reforms in Social Welfare eligibility have come into effect:
• State Pension Age will remain at 66. An option has been introduced to work up to 70 in return for a higher State Pension. You can also use this period to top up your contribution record.
• Carers Pension: Carers who have been caring for a period of 20 years or more are awarded special credits which will be treated the same as paid contributions for qualifying for COAP, and help overcome any gaps in your insurance record.
• A Pay-Related Jobseekers Benefit commenced providing a top up based on your average weekly earnings in the relevant tax year for nine months [60% up to €450 for first 3 months, 55% up to €375 for the next and 50% up to €300 for the final 3 months] provided you have at least 5 years paid contributions. Those with 2-5 years paid will get 50% up to €300 for six months.
• Help for Pensioners Living Independently: Older people or those with incapacities can get grants towards the approved costs of home improvements from the Council, but your application may be prioritised based on medical need. VAT relief can also be claimed on qualifying works. To qualify for the full grant, household gross income must be under €37,500 but a deduction of €6,250 can be made if a relative is caring full-time for the person, and for any person under 23 in full-time education. Partial Grant applies up to €75,000.
• Mobility Aids: Up to 100% grant to cover the costs of up to €8,000 in works to address mobility problems, certified by a doctor (e.g. rails, ramps, stairlifts and accessible shower) in owned or private rented homes.
• Housing Adaptation (Disability): Up to 100% grant to cover the costs of up to €40,000 in works to adapt a home to suit the needs certified by a doctor and an O.T. (e.g. downstairs toilet shower, wheelchair adaptation, extension, etc.) in owned or private rented homes.
• A Christmas Bonus Week to all persons getting a long-term disability payment to be paid in December 2026.
• Free Travel - The Free Travel Scheme allows people aged 66 and over to travel free of charge on public transport and some private bus and ferry services. Every person aged 70 or over can have a companion travel with them by applying for a Free Travel Companion Public Services Card.
• Fuel Allowance will increase by €5 to €43 per week from January 2027, bringing the annual payment to over €1,200 for around 460,000 recipients. It is available to people on certain social welfare payments and to those aged 66+ who pass a means test, which disregards the first €50,000 in savings.
To qualify, you must live alone, with dependants, or with someone who has been on social welfare for at least 12 months. For those aged 66+, Fuel Allowance is payable where gross household income does not exceed €1,068 per week for a couple. The income limit for a single person will also increase from 50% to 60% of the couple rate from January 2027.
Those who get Fuel Allowance and also the Living Alone Allowance automatically qualify for the Telephone Allowance of €2.50 per week.
• The Living Alone Allowance will increase to €25 per week for people who are living alone and in receipt of certain social welfare payments.
• The Warmer Homes Scheme provides free energy home upgrades to homeowners who get certain social welfare payments, prioritising the oldest and least energy efficient homes. Solar PV and battery are now offered as standard under fully-funded Warmer Homes Scheme.
MAKING WORK PAY
The following are the core taxes which apply to income in 2027:
Income Tax, USC and PRSI (2027)
Income Tax
Standard Income Tax Rates
20% on income up to €46,500 (single person)
40% on income above €46,500
Standard Rate Cut-Off Points
Single person: €46,500
Single parent: €50,500
Married couple (one income): €55,500
Married couple (two incomes): €93,000
Universal Social Charge (USC)
USC Rates
First €12,012: 0.5%
Next €18,288: 2.0%
Next €39,744: 3.0%
Balance: 8.0%
Reduced USC Rate
Persons aged 70 or over and Medical Card holders with aggregate income of €60,000 or less pay a maximum USC rate of 2%.
Pay Related Social Insurance (PRSI)
Employee PRSI
4.35% Employee PRSI (Class A)
Applies to all income up to age 66
Key Exemptions and Thresholds
Low Income Exemption (Age 65+)
Single person: €18,000
Married couple: €36,000
Rent-a-Room Relief
Up to €16,000 per year tax-free
Childcare Services in the Home Relief
Income up to €20,000 may qualify for exemption
PRSI Threshold
Weekly earnings threshold: €352 per week (€18,304 per year)
Tax Credits and Reliefs
Personal Tax Credit
Single or widowed person with dependent children: €2,125
Married couple: €4,250
Single Person Child Carer Credit
€1,900
Employee / Earned Income Credit
€2,125
Dependent Relative Tax Credit
€305 per qualifying dependent relative
Home Carer Tax Credit
€2,050
Available where a spouse or partner cares for a dependent person in the home.
National Minimum Wage
From 1 January 2027, the National Minimum Wage will increase to €14.94 per hour.
At a Glance
Income Tax: 20% / 40%
USC: 0.5% to 8%
PRSI: 4.35%
Personal Tax Credit: €2,125
Home Carer Tax Credit: €2,050
Rent-a-Room Relief: €16,000
Minimum Wage: €14.94/hour
Upskilling/Conversion: There are well over 10,000 places each year in a range of courses available free to those unemployed or returning, and 90% subsidised to those employed or recent graduates in areas of skills shortage. They are available under Springboard + (Part Time) or Human Capital Initiative (Full time). The 2026 Micro-Credential Learner Fee Subsidy is supporting 3,881 places across 179 micro-credential courses, with learner fees subsidised by 80%.
• If you are on a Social Welfare payment for a certain period you can qualify for:
• Back to Education Allowance for a full-time course leading to a recognised certificate at a level which you have not previously completed - after 3 months (Further Ed), 9 months (Higher Ed), or a Training Support grant for a shorter course
• Work Placement Programme for 6 months of 30 hours per week paid at a weekly rate of €369. This rate includes an uplift to their primary social welfare payment of €140 which accounts for the training element of the programme.
• Back to Work Enterprise Giving 100% existing payment for 1 year, 75% for year 2 and an Enterprise Support Grant of 80% up to €2,500 towards certain costs – over a 2-year period. Allowance scheme encourages and supports people getting certain social welfare payments becoming self-employed.
• Start-Up Relief for Entrepreneurs: If you are a PAYE Worker and establish a start-up company, you can get tax relief on your investment in the new business. The relief is a refund of tax previously paid, going back up to six years.
• The Basic Income for the Arts Scheme has been made permanent in 2026 to support the arts and creative practice through a weekly payment of €325 for artists and creative arts workers.
• People getting Disability Allowance or Blind Pension will be eligible for Back to Work Family Dividend when taking up employment.
• From April 2027, the Wage Subsidy Scheme will be expanded by reducing the minimum qualifying hours from 15 to 8 per week. The base rate is €7.50 per hour and a middle rate of €8.50 per hour. Eligibility has been extended to people moving onto Partial Capacity Benefit, the Employment Assistance Officer grant will increase from €30,000 to €45,000 annually.
• From January 2027, participants in the Community Employment Programme, Rural Social Scheme, and Tús will receive an increase of €2.50, bringing their weekly top-up payment to €35, while those on the Job Initiative scheme will receive a €5 increase. The requalification period on Tús will be reduced from 3 years to 2 years.
OTHER TAXATION MEASURES
Special Reliefs:
• A widowed person with no dependent children gets a personal credit of €2,540
• The Rent Tax Credit has been increased to €1,150 for single people and €2,300 for couples. This credit can be claimed by parents paying for students in a tenancy registered with the RTB, or in digs.
• Mortgage interest relief on your primary dwelling is calculated on 50% of the increase in interest you paid in 2026 compared with the interest you paid in 2022. The tax credit is 20% of this up to a maximum of €625 per property.
• A Landlord Relief for four years to encourage them to stay renting is 20% of €5,000 in 2026 and 2027. However, the relief will be clawed back if any of that landlord's properties are withdrawn from the market during the 4 years.
• Rent-a-room relief to be extended to certain garden/auxiliary/modular dwellings installed after 27 July 2026 and threshold to be increased to €16,000.
• All unreimbursed Health Care Expenses incurred at home or abroad carry a 20% tax credit once recommended by a registered professional. A Psychological Assessment and Speech Therapy for children also qualifies. Routine Dental or Optical Care don’t qualify. Payments to Nursing Homes are allowable at your top rate of tax.
• Health Insurance premiums to an approved insurer and non-routine dental costs carry a 20% tax credit.
• Vehicle Registration Tax (VRT) relief for electric vehicles (EVs), which was due to end on 31 December 2026, is being extended for two years to end-2028.
• Annual tax exemption for consumers who generate electricity at their own homes (microgeneration) for their own consumption and sell the excess electricity to the grid is being increased from €400 to €600.
Capital Acquisitions Tax:
Gifts or Inheritances bear a 33% tax on the excess of the market value of the assets received over certain lifetime thresholds which vary according to your relationship with the giver:
• €420,000 for a son or daughter;
• €44,000 for brother/sister, grandchild/grandparent, parent, niece/nephew
• €22,000 all others
Capital Gains Tax:
Capital Gains Tax is being reduced from 33% to 31%, helping entrepreneurs, investors and business owners keep more of the proceeds from selling assets. The change is designed to encourage investment, support enterprise and reward those who take risks and create jobs.
• Exit tax on unrealised investment gains (deemed disposal) is being reduced from 38% to 35%. This is making it simpler and more attractive to invest.
• A new investment account is being rolled out so people can make their hard-earned money go further.
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