1988. Deputy Mark Wall asked the Minister for Social Protection the estimated cost of increase the back-to-school clothing and footwear allowance weekly income limit to €1,300 for one child, and by €200 for every additional child. [56678/26]

The Back-to-School Clothing and Footwear Allowance scheme provides a once-off payment to eligible families to assist with the costs of clothing and footwear when children start or return to school each autumn.  The scheme operates from June to September each year.

In Budget 2026, I was pleased to secure funding for 2026 to extend the Back-to-School Clothing and Footwear Allowance to include children aged 2 and 3, for the first time.  It is estimated that an additional 35,000 children aged 2 and 3 will be eligible to receive the payment in 2026, at an estimated cost of €5.6m.

In order to target those families most in need of assistance, the allowance is payable in respect of eligible children between the ages of 2 and 17 in respect of whom a child support payment is being paid, and eligible children between the ages of 18 and 22 who are in full-time second level education and in respect of whom a child support payment is being paid.

To qualify for the allowance a person must meet a number of conditions namely:

• The child must meet the age criteria,

• The applicant must be in receipt of a qualifying payment and getting an increase in that payment for the qualified child (except in certain circumstances) in the period 1 June to 30 September,

• The assessable income for the household must be within prescribed limits,

• The applicant and the child (or children) in respect of whom the allowance is claimed must be resident in the State.

Income thresholds for Back-to-School Clothing and Footwear Allowance are increased each year in line with increases in the rates of State Pension Contributory.  The income limits are determined with reference to the maximum personal rate for State Pension Contributory (€299.30), plus the Increase for Qualified Adult rate (€199.40), plus the Increase for Qualified Child rate (€78.00), plus €150.

The Weekly Household Income Limits for 2026 are:

* Limit is increased by €78.00 for each additional child.

The household income includes weekly social protection payments, gross income from employment, minus employee PRSI and a €20 travel allowance and any other income the household may have.

Any income from Working Family Payment, Child Benefit, Rent Supplement, Back to Work Family Dividend, Guardian’s Payments, Domiciliary Care Allowance, Blind Welfare Allowance, Foster Care Allowance, Higher Level Education grants is not assessable.  Rehabilitative employment (up to €165 per week) is also not assessable.

It is not possible to estimate the cost of increasing the weekly income limits to €1,300 for one child, and by €200 for every additional child.  Any changes to the income limits for Back-to-School Clothing and Footwear Allowance would have to be considered in an overall budgetary context.

I trust this clarifies the matter for the Deputy.