1994. Deputy Louise O'Reilly asked the Minister for Social Protection the first year and full year cost of universalising the back to school clothing and footwear allowance. [61002/26]

2019. Deputy Mairéad Farrell asked the Minister for Social Protection the estimated additional cost of making the back-to-school clothing and footwear allowance universal, such that the means-test is removed and all children are eligible; and if he will make a statement on the matter. [60789/26]

I propose to take Questions Nos. 1994 and 2019 together.

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 preschool 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.

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.

In 2025, Child Benefit, which is a universal payment was been made in respect of 1,256,734 children, of which 1,157,214 were aged 2 to 18 years.

• 648,072 were aged 2 to 11 years, and

• 509,142 were aged 12 to 18 years.

The estimated cost of making the Back-to-School Clothing and Footwear Allowance universal in respect of all children aged 2 – 18 years at the current rates of €160 for children aged 2 – 11 years and €285 for all children aged 12 – 18 years, is €248.8 million, an additional cost of €188.4 million on the current allocation of €60.4 million for 2026.