Social Welfare Consolidation Act 2005

Rates of adoptive benefit.

[1997 s11(1); 2004 SWA s7]

60.—(1) Subject to this Act, the weekly rate of adoptive benefit shall be an amount equal to the greater of—

(a) 75 per cent of the reckonable weekly earnings, reckonable weekly emoluments or reckonable weekly income, as the case may be, of the adopting parent to whom the benefit is payable in the income tax year prescribed for the purposes of this section, or

(b) the amount of disability benefit, including any increases of that benefit, which the adopting parent would otherwise receive if entitled to that benefit, or

(c) any amount that shall be prescribed.

[1997 s11(1)]

(2) In this section “reckonable weekly earnings”, “reckonable weekly emoluments” and “reckonable weekly income” mean the average amount, calculated in accordance with regulations, of reckonable earnings, reckonable emoluments, reckonable income and any other income received in a week that may be prescribed up to the limit that may be prescribed.