Social Welfare Consolidation Act 2005 section 112

Increases (including increases for qualified adult and qualified children)

Section 112 sets out the various increases that may be added to the weekly State Pension (Contributory).

  • Pensioners may receive an increase for a qualified adult (typically a dependent spouse or partner), with payment going directly to that adult or their nominee for claims made after 24 September 2007.
  • Increases for qualified children depend on the child's age, with different rates for those under 12 and those aged 12 or over; however, these increases may be halved or eliminated entirely depending on the income of the pensioner's spouse, civil partner, or cohabitant.
  • Additional weekly increases are available for pensioners who live alone or who have reached the age of 80.
  • An island allowance applies to pensioners who ordinarily reside on an island off the coast of Ireland.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.