Social Welfare Consolidation Act 2005 section 198

Weekly or monthly supplements

Section 198 provides for supplementary income payments, including rent supplement and mortgage interest supplement, to persons whose means are insufficient to meet their needs.

  • Regulations may provide weekly or monthly payments to supplement income; claimants under 25 receive reduced rates with means-tested reductions of €1 for every €1 of weekly means
  • Rent supplement is available to bona fide tenants who meet qualifying conditions including social housing assessment, substantial change in circumstances, or residence in homeless accommodation or an institution
  • Landlords must provide their tax reference number for rent supplement to be paid; temporary hardship provisions may apply where this information is outstanding
  • Mortgage interest supplement is no longer availableβ€”no new applications were accepted from January 2014, and all payments ceased from January 2018

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.