398. Deputy Robert O'Donoghue asked the Minister for Social Protection whether he will undertake a comprehensive review of the financial and social protection supports available to family carers, including carer's allowance, carer's benefit and the carer's support grant, with particular consideration given to the interaction between caring responsibilities, employment, taxation and pension entitlements. [66791/26]

My Department provides a comprehensive range of income supports to eligible family carers including Carer's Allowance, Carer's Benefit, Domiciliary Care Allowance and the Carer's Support Grant. Expenditure on these supports in 2026 is estimated at over €2.2 billion.

There is ongoing review of supports available to carers which has resulted in the delivery of significant improvements in recent years.

The Government’s current main policy focus in relation to carers is the process of phasing out the means test for Carer’s Allowance. This policy approach is strongly advocated by family carer organisations. Major improvements were implemented in this regard from July 2026 when the weekly income disregard increased from €625 to €1,000 for a single person and from €1,250 to €2,000 for carers who are part of a couple. The weekly earnings limit for Carer’s Benefit was also increased in July to €1,000.

These are the largest ever increases in the income disregards and mean that a carer in a two-adult household with an income of €110,000 will retain their full Carer’s Allowance payment and receive a partial payment with a household income up to €138,000. This means mean that virtually all those currently receiving Carer's Allowance are now receiving the weekly maximum rate. The disregards for Carer’s Allowance remain, by far the highest income disregards in the social welfare system, and are higher than those for any other weekly payment.

In terms of employment, persons in receipt of Carer's Allowance can engage in employment or training for up to 18.5 hours per week, provided adequate care arrangements are in place. This represents a reasonable balance between meeting the requirement for providing full-time care for the care recipient and supporting carers to engage in employment, or training, while supporting a carer’s continued connection to the workforce and broader social inclusion.

The tax treatment of income, including social welfare payments, is a matter for the Minister for Finance and is considered in the context of the annual Budget. While Carer's Allowance and Carer’s Benefit payments are subject to income tax, it is important to note that if they are a person's only source of income, they are unlikely to have to pay tax, unless they also have income from other sources, for example rental, investment, employment income. This is because their tax liability may not exceed their tax credits.

The annual Carer’s Support Grant is available for all full-time carers and a grant is paid for each person being cared for. The grant was increased by €150 to €2,000 in June 2025, its highest ever level. In June, over 147,000 carers received the Grant. It is not means-tested and is non-taxable.

The Long-Term Carers Contributions scheme introduced in 2024, supports individuals who have been full-time carers for at least 20 years to receive Long-Term Carers Contributions. These contributions can help fill gaps in their social insurance record and help qualify for the State Pension (Contributory).

People receiving Carer's Allowance may also qualify for a range of secondary supports, including the Household Benefits Package, Free Travel and Fuel Allowance.

Any further improvements will be considered in the overall budgetary and policy context.