Social Welfare Consolidation Act 2005


Family Income Supplement


[993 s197; 2005 (SW&P) s26 & Sch 4]

227.—In this Part—

“child”, in relation to a family, means a qualified child as defined in section 2 (3) who normally resides with that family;

“family” means—

(a) a person who is engaged in remunerative full-time employment as an employee,

(b) where that person is living with or wholly or mainly maintaining his or her spouse, that spouse, and

(c) a child or children;

“family income supplement” shall be read in accordance with section 228 ;

“spouse” includes—

(a) a party to a marriage that has been dissolved, being a dissolution that is recognised as valid in the State, or

(b) a man and woman who are not married to each other but are cohabiting as husband and wife;

“weekly family income” means, subject to regulations under section 232 , the amount of income received in a week by a family, less—

(a) any allowable contribution referred to in Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ),

(b) any income tax payable under the Income Tax Acts as defined in section 1 of the Act of 1997 applicable to Schedule E,

(c) any contributions payable under section 13 (2)(b) or regulations under section 14 ,

(d) any contributions payable under section 5 of the Health Contributions Act 1979 ,

(e) any contributions payable under section 16 of the Youth Employment Agency Act 1981 , or

(f) any income of a person who in respect of that family is a child.