1979. Deputy Louise O'Reilly asked the Minister for Social Protection the first year and full year cost of abolishing the means test for the back to school allowance for foster carers. [59745/26]

This Government acknowledges the important role that carers, including foster carers, play and remains fully committed to supporting them. That is why I was really pleased to announce that Back-to-School Clothing and Footwear Allowance eligibility was being extended to include children for whom Foster Care Allowance is being paid from 2025.

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 and pre-school each autumn. The scheme operates from June to September each year.

In Budget 2026, I was also pleased to secure funding for the Back-to-School Clothing and Footwear Allowance scheme to be extended to include children aged 2 and 3 years for the first time. Funding of €60.4m has been allocated for the scheme in 2026.

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.

As Back-to-School Clothing and Footwear Allowance is a once-off annual payment, the estimated first year and full year cost of abolishing the income test for foster carers is the same.

The total estimated cost, based the number of children (aged 2 - 17 years) for whom foster care allowance is being paid at the end of June 2026, is as follows:

As foster parents who currently qualify for Back-to-School Clothing and Footwear Allowance by satisfying the income test are not readily identifiable on my Department's systems, it is not possible to deduct the existing cost of Back-to-School Clothing and Footwear Allowance payments to foster parents from the above total cost.

Any further changes to the income limits would have to be considered in an overall budgetary context. I have no plans to amend the eligibility criteria or to remove the income test for the Back-to-School Clothing and Footwear scheme at this time.

I encourage foster care families to apply for the allowance and their entitlement will be assessed.