State Supports and Grants adult
Benefit and State Supports
Citizen Information
The state has a number of allowances, benefits and tax reliefs that parents of a child diagnosed with Cystic Fibrosis, as well as people with CF, can apply to for support. To find out more about these benefits please reach out to your local Citizen Information who will be able to support you and answer questions regarding your entitlements.
The Citizen Information Service provide free, impartial and confidential information, advice and advocacy to the public ranging from social housing to education. If you need assistance or information on any aspect regarding state support, they can be contacted through their website www.citizeninformation.ie or by phone 0761 07 4000.
Alternatively, take a look at the recent webinar held by Citizen Information and CFI for more information or access a copy of their slides here.
Understanding Social Welfare Payments and Taxation in Ireland
Many members receive, or may in the future need to claim, social welfare supports. It is important to understand:
- how they work
- how they are taxed
- and your responsibilities as a claimant.
Below is an overview of three common supports:
- Disability Allowance
- Carer’s Allowance
- and Incapacitated Child Tax Credit.
We also outline important residency rules and taxation considerations.
As with all tax credits, you are responsible for ensuring that your claim remains valid and up to date. Failure to report changes can result in overpayments and recovery action.
Reach out to www.citizensinformation.ie if you are unsure of your entitlements. You can find out more information or give one our team a call and we can help you.
This is a weekly means-tested payment for people with a disability who are:
- aged between 16 and 66 and
- are substantially restricted from undertaking suitable employment.
It is administered by the Department of Social Protection.
Residency Requirement
To qualify for Disability Allowance, you must:
- Be habitually resident in Ireland
- Continue to reside in Ireland while receiving the payment
If you leave Ireland — for example, to travel or live abroad — you must inform the Department. In most cases, Disability Allowance is not payable while you are outside the State, other than limited temporary absences.
Taxation of Disability Allowance
Disability Allowance itself is not taxable.
When Might You Need to Stop Claiming?
You must notify the Department if:
- You return to full-time work
- Your means increase significantly
- You move abroad
- Your medical condition improves to the extent that you are no longer substantially restricted from work
This is a means-tested payment for people on low incomes who are providing full-time care and attention to a person who requires significant support due to age, disability, or illness.
Residency Requirement
To qualify, you must:
- Be habitually resident in Ireland
- Provide full-time care (with limited exceptions for work, training, or education up to permitted weekly hours)
If you leave the country, even temporarily, you must notify the Department. Extended absences may affect entitlement.
Taxation of Carer’s Allowance
Carer’s Allowance is a taxable source of income.
When Might You Need to Stop Claiming?
You must inform the Department if:
- You stop providing full-time care
- The person you are caring for moves into long-term residential care
- Your income increases beyond the means threshold
- You move abroad
- The person you are caring for passes away (a bereavement period may apply)
Incapacitated Child Tax Credit
This is a tax credit claimed through the tax system and administered by the Revenue Commissioners.
It is available to a parent or guardian of a child who is permanently incapacitated, physically or mentally, and who is unlikely to be able to support themselves financially.
To qualify the child must be:
- under 18 years of age and
- permanently incapacitated
or
- over 18 years of age and
- have become permanently incapacitated before 21 years of age and
- be unable to support themselves.
Taxation Treatment
- It reduces the amount of income tax you pay.
- It does not count as taxable income.
- It is claimed through your annual tax return or via your Revenue online account.
Because it is a tax credit rather than a direct payment, it only benefits those who have an income tax liability.
When Might You Need to Stop Claiming?
You should review your entitlement if:
- The child is no longer considered permanently incapacitated
- The child becomes financially self-supporting
- Custody arrangements change
- You cease to be tax resident in Ireland
Remember, it is your responsibility to report any changes in circumstances as outlined above, failure to report changes, can result in overpayments and recovery action.
Our member services desk is open Monday to Friday from 9am – 5pm. You can contact us on either 01 496 2433 or memberservices@cfireland.ie. Please reach out to speak with a member of the team who are here to help and provide support.
