Social Welfare Consolidation Act 2005

Number 26 of 2005

SOCIAL WELFARE CONSOLIDATION ACT 2005

REVISED

Updated to 21 January 2026

This Revised Act is an administrative consolidation of the Social Welfare Consolidation Act 2005. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including National Training Fund (Amendment) Act 2025 (21/2025), enacted 23 December 2025, and all statutory instruments up to and including Social Welfare (Consolidated Supplementary Welfare Allowance) (Amendment) (No. 1) (Calculation of Means) Regulations 2026 (S.I. No. 13 of 2026), made 21 January 2026, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 26 of 2005


SOCIAL WELFARE CONSOLIDATION ACT 2005

REVISED

Updated to 21 January 2026


ARRANGEMENT OF SECTIONS

PART 1

Preliminary

Section

1.

Short title.

2.

Interpretation.

3.

Interpretation generally.

4.

Regulations.

5.

Expenses.

PART 2

Social Insurance

Chapter 1

Social Insurance Fund

6.

Sources of moneys for benefits.

7.

Social Insurance Fund — expenditure on benefit.

8.

Social Insurance Fund — payments to National Training Fund.

8A.

Transfer of pension rights to EC institutions scheme. (Repealed)

9.

Social Insurance Fund.

10.

Actuarial review.

11.

Payments from Fund for acquisition of land, etc.

Chapter 2

Employed Contributors and Employment Contributions

12.

Employed contributors and insured persons.

13.

Employment contributions.

14.

Modified insurance.

15.

Calculation of reckonable earnings.

16.

Employment by more than one employer.

17.

Payment of contributions and keeping of records.

17A.

Return by employer to Revenue Commissioners.

17B.

Payment date for contributions.

17C.

Covid-19: special warehousing and interest provisions for contributions.

18.

Priority debts to Social Insurance Fund in a company winding-up.

19.

Winding-up and bankruptcy.

Chapter 3

Self-Employed Contributors and Self-Employment Contributions

20.

Self-employed contributors and insured persons.

21.

Rates of self-employment contributions and related matters.

22.

Regulations providing for determination of contributions payable.

23.

Regulations providing for collection of self-employment contributions, etc.

Chapter 4

Voluntary Contributors and Voluntary Contributions

24.

Voluntary contributors.

25.

Voluntary contributions by former employed contributors.

26.

Voluntary contributions by former self-employed contributors.

27.

Calculation of voluntary contributions.

Chapter 5

Optional Contributors and Optional Contributions

28.

Optional contributors and optional contributions.

29.

Rates of optional contributions and related matters.

30.

Regulations providing for determination of optional contributions payable and related matters.

Chapter 5A

Contributions by Public Office Holders

30A.

Definitions.

30B.

Contributions by public office holders.

30C.

Payment of contributions into Social Insurance Fund.

30D.

Payment of contributions and keeping of records.

Chapter 5B

Contributions by Certain Employed Contributors

30E.

Application of Chapter 5B.

30F.

Contribution payable by person to whom Chapter 5B applies.

30G.

Regulations providing for collection of contributions under Chapter 5B etc.

Chapter 6

General

31.

Employment outside State.

32.

Regulations varying rates and amounts of contributions.

33.

Exceptions and credits.

34.

Return of contributions paid in error.

34A.

Return of contributions — share-based remuneration.

35.

Return of contributions where entry into insurance occurs after specified age.

36.

Return of employment contributions in respect of certain seafarers.

37.

Return of contributions — maintenance arrangements.

38.

Return of contributions — payments to personal pensions. (Repealed)

38A.

Limitation on return of contributions.

38B.

Recovery of redundancy payments.

38BA.

Calculation of certain rates of contribution applicable to part years.

Chapter 6A

Attribution of contributions in respect of certain payments made to address the effects of Covid-19

38C.

Application of Chapter 6A.

38D.

Section 13: supplemental provisions for purposes of Chapter.

38E.

Attribution of contributions: certain payments relating to Covid-19.

38F.

Exchange of information in relation to Chapter.

38G.

Section 13: additional supplemental provisions for purposes of Chapter.

Chapter 7

Description of Benefits

39.

Description of benefits.

Chapter 8

Illness Benefit

(formerly Disability Benefit)

40.

Entitlement to benefit.

40A.

Regulations in respect of persons to whom section 40(7) applies. (Operation discontinued)

41.

Conditions for receipt.

42.

Rate of benefit.

43.

Increases for qualified adult and qualified children.

44.

Duration of payment.

45.

Duration of payment (optional contributors).

46.

Disqualifications.

Chapter 8A

Partial Capacity Benefit

46A.

Entitlement to benefit.

46B.

Rates of benefit.

46C.

Duration.

46D.

Regulations.

Chapter 9

Maternity Benefit

47.

Entitlement to and duration of benefit.

48.

Conditions for receipt.

49.

Rate of benefit.

50.

Disqualifications.

51.

Supplementary provisions.

Chapter 10

Health and Safety Benefit

52.

Entitlement to benefit.

53.

Conditions for receipt.

54.

Duration of payment.

55.

Rate of benefit.

56.

Increases for qualified adult and qualified children.

57.

Disqualifications.

Chapter 11

Adoptive Benefit

58.

Entitlement to and duration of adoptive benefit.

59.

Conditions for receipt.

60.

Rates of adoptive benefit.

61.

Disqualification.

Chapter 11A

Paternity Benefit

61A.

Interpretation.

61B.

Entitlement to and duration of benefit.

61C.

Conditions for receipt.

61D.

Rate of benefit.

61E.

Disqualification.

Chapter 11B

Parent’s Benefit

61F.

Interpretation.

61G.

Entitlement to and duration of benefit.

61H.

Conditions for receipt.

61I.

Rate of benefit.

61J.

Disqualification.

Chapter 12

Jobseeker’s Benefit

(formerly Unemployment Benefit)

62.

Entitlement to benefit.

62A.

Refusal or failure to attend activation meetings relating to jobseeker’s benefit.

62B.

Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker’s benefit.

62C

Giving of notice under section 62A or 62B.

63.

Condition for receipt (optional contributors).

64.

Conditions for receipt.

65.

Rate of benefit.

65A.

Rates of jobseeker’s benefit relating to certain reckonable weekly earnings, certain reckonable weekly income and certain periods.

66.

Increases for qualified adult and qualified children.

67.

Duration of payment.

68.

Disqualifications.

68A.

Jobseeker’s benefit — disqualification for course of study.

Chapter 12A

Jobseeker’s Benefit (Self-Employed)

68B.

Interpretation.

68C.

Entitlement to benefit and qualifying conditions.

68D.

Conditions for receipt.

68E.

Rate of benefit.

68F.

Rate of jobseeker’s benefit (self-employed) relating to certain average reckonable weekly earnings and certain periods.

68G.

Increases for qualified adult and qualified children.

68H.

Duration of payment.

68I.

Refusal or failure to attend activation meetings relating to jobseeker’s benefit (self-employed).

68J.

Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker’s benefit (self-employed).

68K.

Disqualifications.

Chapter 12AA

Jobseeker’s pay-related benefit

68KA.

Definitions (Chapter 12AA).

68KB.

Entitlement to benefit.

68KC.

Regulations relevant to section 68KB.

68KD.

Conditions for receipt.

68KE.

Rate of benefit.

68KF.

Duration of payment.

68KG.

Refusal or failure to attend activation meetings relating to jobseeker’s pay related benefit.

68KH.

Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker’s pay-related benefit.

68KI.

Disqualifications (jobseeker’s pay-related benefit).

68KJ.

Jobseeker’s pay-related benefit - disqualification for course of study.

Chapter 12B

Covid-19 pandemic unemployment payment

68L.

Covid-19 pandemic unemployment payment

68M.

Contribution conditions

68N.

Duration of Covid-19 pandemic unemployment payment

68O.

Rate of payment

68P.

Regulations for purposes of Chapter

Chapter 13

Occupational Injuries Benefits

69.

Interpretation.

70.

Occupational injuries insurance.

71.

Insurable (occupational injuries) employment.

72.

Extension of meaning of references to accidents arising out of and in course of employment.

73.

Accidents in illegal employment and accidents outside State.

74.

Injury benefit.

75.

Disablement benefit.

76.

Increase of injury benefit and disablement pension for qualified adult and qualified children.

77.

Increase of disablement pension on account of incapacity.

77A.

Increase in disablement pension for qualified adult, qualified children etc.

78.

Increase of disablement pension where constant attendance needed.

79.

Adjustments for successive accidents.

80.

Entitlement to death benefit.

81.

Death benefit for bereaved partners and increases for qualified children, etc.

82.

Death benefit — parents. (Repealed)

83.

Death benefit — orphans.

84.

Death benefit — funeral expenses.

85.

Supplements to workmen’s compensation payments.

86.

Cost of medical care.

87.

Insurance against prescribed diseases and injuries not caused by accident.

88.

Notice of accidents.

89.

Reporting of accidents by employers.

90.

Declaration that accident is an occupational accident.

91.

Disqualifications for injury benefit or disablement benefit and suspension of proceedings.

92.

Treating person as incapable of work, etc.

93.

Medical treatment.

94.

Rehabilitation.

95.

Research.

96.

Taking account of benefit in assessing damages.

97.

Saver for repeal of Workmen’s Compensation Acts.

98.

Construction of certain references in Local Government (Superannuation) Act 1956.

Chapter 14

Carer’s Benefit

99.

Interpretation.

100.

Entitlement to benefit.

101.

Conditions for receipt.

102.

Rate of benefit.

103.

Duration of payment.

104.

Medical examination.

105.

Payment of benefit.

106.

Disqualification.

107.

Regulations.

Chapter 15

State Pension (Contributory)

(formerly Old Age (Contributory) Pension)

108.

Entitlement to pension.

108A.

Long-term carer’s qualifying contribution.

109.

Conditions for receipt.

110.

Disregard of self-employment contributions in certain cases.

111.

Rate of pension.

112.

Increases (including increases for qualified adult and qualified children).

113.

Pre-1953 pension.

113A.

Entitlement for invalidity pension recipients.

113B.

Entitlement for retirement pension recipients.

Chapter 16

State Pension (Transition)

(formerly Retirement Pension)

114.

Entitlement to pension.

115.

Conditions for receipt.

116.

Rate of pension.

117.

Increases (including increases for qualified adult and qualified children).

Chapter 17

Invalidity Pension

118.

Entitlement to pension.

119.

Conditions for receipt.

120.

Contributions paid under the National Health Insurance Acts.

121.

Rate of pension.

122.

Increases (including increases for qualified adult and qualified children).

Chapter 18

Bereaved Partner’s (Contributory) Pension

(formerly Widow’s (Contributory) Pension or Widower’s (Contributory) Pension)

123.

Chapter 18 - Interpretation.

123A.

Qualified cohabitant.

124.

Entitlement to pension. (Repealed)

124A.

Entitlement to bereaved partner’s pension.

124B.

Operation of section 124A and repeal of section 124 — savers.

125.

Conditions for receipt.

126.

Rate of pension.

127.

Increases (including increases for qualified children).

128.

Disregard of self-employment contributions in certain cases.

129.

Certain claims.

Chapter 19

Guardian’s Payment (Contributory)

(formerly Orphan’s (Contributory) Allowance)

130.

Entitlement to allowance.

131.

Condition for receipt.

132.

Rate of allowance.

133.

Payment of allowance.

Chapter 20

Bereavement Grant

134.

Entitlement to grant.

135.

Conditions for receipt.

136.

Amount of grant.

Chapter 21

Bereaved Parent Grant

137.

Entitlement to bereaved parent grant.

Chapter 22

Treatment Benefit

138.

General provisions as to benefit.

PART 3

Social Assistance

Chapter 1

Description of Social Assistance

139.

Description of assistance.

Chapter 2

Jobseeker’s Allowance

(formerly Unemployment Assistance)

140.

Interpretation.

141.

Entitlement to assistance.

141A.

Refusal or failure to attend activation meetings relating to jobseeker’s allowance.

141B.

Refusal or failure to participate in prescribed schemes, programmes or courses relating to jobseeker’s allowance.

141C.

Giving of notice under section 141A or 141B.

142.

Rates of assistance and effect of means on rates.

142A.

Rates of assistance — ages 18 and 19 years.

142B.

Rates of assistance — ages 22 to 24 years. (Repealed)

143.

Regulations.

144.

Total amount payable to a couple.

145.

Certain claims.

146.

Amount of increases payable in respect of qualified child in certain cases.

147.

Disqualifications.

148.

Disqualifications — attending a course of study.

148A.

Entitlement to jobseeker’s allowance in certain circumstances.

Chapter 3

Pre-Retirement Allowance

149.

Entitlement to allowance.

150.

Rate of allowance (including increases for qualified adult and qualified children).

151.

Regulations.

Chapter 4

State Pension (Non-Contributory)

(formerly Old Age (Non-Contributory) Pension)

152.

Interpretation.

153.

Entitlement to pension.

154.

Statutory conditions. (Repealed)

155.

Special conditions for receipt of pension. (Repealed)

156.

Rate of pension and increase for qualified child.

157.

Increases (including increase for one of a couple).

158.

Amount of increases payable in respect of qualified child normally resident with beneficiary.

159.

Rate of pension for persons in receipt of farm assist.

160.

Disqualifications.

Chapter 5

Blind Pension

161.

Interpretation.

161A.

Entitlement to pension.

161B.

Rate of pension.

161C.

Increases including increases for one of a couple.

161D.

Amount of increases payable in respect of a qualified child normally residing with beneficiary.

161E.

Disqualifications.

Chapter 5A

Blind Welfare Allowance

161F.

Interpretation.

161G.

Entitlement to payment.

161H.

Rate of blind welfare allowance.

161I.

Increases for a qualified child.

161J.

Calculation of means—couples.

161K.

Payment while in an institution.

161L.

Disqualification.

Chapter 6

Bereaved Partner’s (Non-Contributory) Pension and

Guardian’s Payment (Non-Contributory)

(formerly Widow’s (Non-Contributory) Pension, Widower’s

(Non-Contributory) Pension and Orphan’s (Non-Contributory) Pension

162.

Interpretation.

163.

Entitlement to pension.

164.

Rate of pension.

165.

Increases. (Repealed)

166.

Disqualification.

167.

Avoidance of double pension.

167A.

Avoidance of double pensions in relation to surviving civil partner’s (contributory) pension. (Repealed)

168.

Entitlement to orphan’s (non-contributory) pension.

169.

Rate of pension.

170.

Civil proceedings.

171.

Payment of pension.

Chapter 7

One-Parent Family Payment

172.

Interpretation.

172A.

Qualified child for purposes of one-parent family payment. (Repealed)

173.

Entitlement to payment.

173A.

Entitlement to one-parent family payment where youngest child has attained relevant age.

173B.

Entitlement to one-parent family payment in certain circumstances.

174.

Rate of allowance and increases for qualified children.

175.

Disqualification.

176.

Continuation of payment — amendment.

177.

Regulations.

178.

Transitional provisions — relevant payments.

178A.

Relevant payments — conditions for receipt.

178B.

One-parent family payment — transitional provisions in certain circumstances where child attains age of 14.

178C.

One-parent family payment — transitional provisions in certain circumstances where child attains relevant age.

178D.

One-parent family payment — continuation following certain disqualifications.

178E.

One-parent family payments — miscellaneous provisions relating to claims made on certain dates.

178F.

Report on one-parent family payment changes.

Chapter 8

Carer’s Allowance

179.

Interpretation.

180.

Entitlement to allowance.

181.

Rate of allowance.

182.

Payment of allowance.

183.

Prescribed relative allowance. (Repealed)

184.

Entitlement to prescribed relative allowance. (Repealed)

185.

Medical examination.

186.

Regulations.

186A.

Payment of carer’s allowance in certain circumstances.

Chapter 8A

Domiciliary Care Allowance

186B.

Interpretation.

186C.

Qualified child.

186D.

Qualified person.

186E.

Payments while child is resident in an institution.

186F.

Rate of payment.

186G.

Medical examination.

186H.

Only one domiciliary care allowance payable.

Chapter 9

Supplementary Welfare Allowance

187.

Interpretation.

188.

Definition of qualified child.

189.

Entitlement to supplementary welfare allowance.

190.

Exclusion of persons receiving full-time education.

191.

Exclusion of persons in full-time employment.

192.

Exclusion of persons not habitually resident in the State.

193.

Persons affected by trade disputes.

194.

Administration. (Repealed)

195.

Conditions for grant of supplementary welfare allowance.

195A.

Refusal or failure to attend activation meetings relating to supplementary welfare allowance.

195B.

Refusal or failure to participate in prescribed schemes, programmes or courses relating to supplementary welfare allowance.

195C.

Giving of notice under section 195A or 195B.

196.

Calculation of supplementary welfare allowance.

197.

Weekly amounts of supplementary welfare allowance for persons of no means.

198.

Weekly or monthly supplements.

198A.

Payment of rent supplement in certain circumstances.

198B.

Offence for failing to provide certain information following payment of rent supplement under section 198.

198C.

Determination of claims for rent supplement under section 198.

199.

Disqualifications.

200.

Allowances in kind.

201.

Power to make single payment for exceptional need.

202.

Grant of supplementary welfare allowance in cases of urgency.

203.

Supplementary welfare allowance granted to persons in receipt of certain Health Service Executive payments. (Repealed)

204.

Recoupment of supplementary welfare allowance.

205.

Recoupment of supplementary welfare allowance (continued).

206.

Arrangements for burials.

207.

Financing of Health Service Executive expenditure on supplementary welfare allowance.

208.

Transfer of certain property.

Chapter 10

Disability Allowance

209.

Interpretation.

210.

Entitlement to allowance.

211.

Rate of allowance (including increases for qualified adult and qualified children).

212.

Disqualification.

Chapter 11

Farm Assist

213.

Interpretation.

214.

Entitlement to allowance.

215.

Rate of allowance (including increases for qualified adult and qualified children).

216.

Amount of increases payable in respect of qualified child in certain cases.

217.

Total amount payable to a couple.

218.

Disqualifications.

PART 4

Child Benefit

219.

Qualified child.

220.

Qualified person.

220A.

Regulations.

221.

Amounts of child benefit.

221A.

Compensatory payment.

221B.

Additional payment for newborn or adopted child.

222.

Exclusion of child benefit for superannuation or pension purposes.

223.

Payments to persons absent from State.

PART 4A

Early Childcare Supplement

223A.

Entitlement to early childcare supplement. (Repealed)

223B.

Amount of early childcare supplement. (Repealed)

PART 5

Respite Care Grant

224.

Interpretation.

225.

Entitlement to respite care grant.

226.

Medical examination.

PART 6

Family Income Supplement

227.

Interpretation.

228.

Working family payment.

229.

Rate of supplement.

230.

Period of payment.

230A.

Person to be regarded as member of one family only.

231.

Person to whom supplement is payable.

232.

Regulations.

233.

Receipt of claims.

PART 7

Continued Payment for Qualified Children

234.

Entitlement to payment.

235.

Weekly rate of payment.

236.

Period of payment.

237.

Disqualification.

238.

Regulations.

PART 7A

Back to Work Family Dividend

238A.

Definitions.

238B.

Entitlement to dividend.

238C.

Duration of dividend.

238D.

Rate of dividend.

238E.

Regulations.

238F.

Cessation of Part 7A. (Repealed)

PART 8

EU Payments

239.

Certain EU payments — entitlement to island allowance.

PART 8A

Certain Payments — Entitlement to Island Allowance

239A.

Certain payments — entitlement to Island Allowance.

PART 9

General Provisions Relating to Social Insurance, Social Assistance and Insurability

Preliminary

240.

Definition.

Chapter 1

Claims and Payments

241.

Claims.

242.

Payments.

243.

Payment in respect of loss of purchasing power.

244.

Payment to persons other than claimant or beneficiary.

244A.

Information to be supplied by claimants and beneficiaries for profiling and activation purposes.

245.

Statutory declarations.

246.

Provision with respect to habitual residence.

Chapter 2

Provisions Relating to Entitlement

247.

Avoidance of multiple payments.

247A.

Disqualification for benefit while participating in certain employment programmes.

247B.

Disqualification from certain payments while participating in Community Employment.

247C.

Disqualification from receipt of benefit where identity not authenticated.

247D.

Disqualification from certain payments where person is resident in designated accommodation centre.

248.

Payments after death.

249.

Absence from State or imprisonment.

Chapter 3

Appointment and Duties of Social Welfare Inspectors

250.

Social welfare inspectors.

250A.

Information to be furnished by financial institutions.

250B.

Authorised officers.

250C.

Attendance at, and participation in, questioning of detained person by relevant officers during interview by member of An Garda Síochána.

Chapter 4

Offences, Miscellaneous Control Provisions and Proceedings

251.

False statements and offences, including offences relating to bodies corporate.

252.

Offences in relation to employment contributions.

253.

Notification by employer or other person of commencement of employment.

254.

Records to be maintained.

255.

Information to be given by employers to Minister.

256.

Application of Probation of Offenders Act 1907.

257.

Penalties.

258.

Failure to keep records.

259.

Loss of benefit due to employer’s default.

260.

Information required by Minister.

261.

Exchange of information.

261A.

Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.

262.

Personal public service number.

262A.

Offence.

263.

Public services card.

263A.

Cancellation and surrender of public services card.

263B.

Authentication of identity.

264.

Payment card.

265.

Sharing of information.

266.

Data exchange — provision of education.

267.

Data exchange — sharing of personal public service number.

268.

Data exchange — health provisions.

269.

Data exchange — rented accommodation.

270.

Data exchange — correction of inaccurate information.

271.

Definition of information.

272.

Provisions relating to prosecutions.

273.

Civil proceedings — Criminal Assets Bureau.

274.

Evidence.

274A.

Evidence in proceedings in relation to proving unemployment by electronic communication.

Chapter 5

Alienation of Books and Documents

275.

Application.

276.

Prohibition of alienation of documents.

277.

Avoidance of alienation of documents.

278.

Return of documents on demand.

Chapter 6

Miscellaneous Provisions

279.

Regulations relating to maintenance.

280.

Free certificates.

281.

Stamp duty.

282.

Birth, marriage and death certificates. (Repealed)

283.

Inalienability.

284.

Means for purpose of Debtors Act (Ireland) 1872.

285.

Exclusion in assessment of damages.

286.

Taking account of disability benefit and invalidity pension in assessing certain damages. (repealed)

287.

Reciprocal arrangements.

288.

Provision of consultancy, training and contract services, etc.

289.

Administration of social welfare schemes.

289A.

Arrangements with payment service providers.

290.

Budgeting in relation to social welfare payments.

290A.

Budgeting in relation to certain rent payments.

290B.

Limitations on budgeting under sections 290 and 290A.

291.

Regulations in relation to unpaid rent.

292.

Regulations varying rates of benefit or assistance.

293.

Effect of means on certain rates of assistance.

294.

Regulations in relation to benefit or assistance.

295.

Application of provisions of this Act, etc., by regulations.

296.

Payment of increases in respect of qualified children.

296A.

Normal residence of qualified child.

297.

Regulations in relation to payment of qualified adult increase in certain cases.

298.

Qualified adult (administrative schemes).

PART 9A

Status of Persons Participating in Certain Employment Programmes

298A.

Status of persons engaged in work experience pursuant to certain placements.

PART 10

Decisions, Appeals and Social Welfare Tribunal

Chapter 1

Deciding Officers and Decisions by Deciding Officers

299.

Appointment of deciding officers and designated persons.

300.

Decisions by deciding officers.

300A.

Opinion of medical assessor.

301.

Revision of decisions by deciding officers.

302.

Effect of revised decisions by deciding officers.

303.

Reference by deciding officer to appeals officer.

Chapter 2

Appeals Officers, Chief Appeals Officer and Decisions by Appeals Officers

304.

Appointment of appeals officers.

305.

Chief Appeals Officer.

306.

Reference to High Court.

307.

Appeals to Circuit Court.

308.

Annual report.

309.

Appointment of assessors.

310.

Other functions of Chief Appeals Officer.

311.

Appeals and references to appeals officers.

312.

Supplementary welfare allowance — appeals. (Repealed)

313.

Power to take evidence on oath.

314.

Notification to persons to attend and give evidence or produce documents at appeal hearing.

315.

Procedure where assessor appointed.

316.

Award of expenses.

317.

Revision by appeals officer of decision of appeals officer.

318.

Revision by Chief Appeals Officer of decision of appeals officer.

319.

Effect of revised decision by appeals officer.

320.

Decision of appeals officer to be final and conclusive.

321.

Supplementary welfare allowance.

Chapter 3

Supplementary Welfare Allowance — Determinations and Appeals

322.

Determination of entitlement to supplementary welfare allowance. (Repealed)

323.

Appeals from certain determinations.

324.

Revision of determination of entitlement to supplementary welfare allowance.

325.

Effect of revised determination by employee of Health Service Executive.

Chapter 4

General Provisions Relating to Decisions and Appeals

326.

Appeals — oral hearings.

327.

Appeals to High Court.

327A.

Appeals to High Court by Minister.

328.

Certificate by deciding officer, appeals officer or designated person.

329.

Revision to include revision consisting of reversal.

330.

Regulations.

Chapter 5

Social Welfare Tribunal

331.

Application for adjudication by Social Welfare Tribunal.

332.

Adjudications by Social Welfare Tribunal.

333.

Social Welfare Tribunal.

PART 11

Overpayments, Repayments, Suspension of Payment, etc.

333A.

Interpretation (Part 11).

334.

Interim payments and suspension of payment.

335.

Overpayments.

336.

Repayment of benefit, assistance, etc., overpaid.

337.

Liability to repay where person convicted of offence.

338.

Recovery of debts.

339.

Distribution of assets.

340.

Recovery of payments from financial institutions.

341.

Recovery of sums due by civil proceedings or by deduction from other payments.

342.

Repayment of amounts due to be deferred, suspended, reduced or cancelled.

342A.

Repayment of amounts due arising from false or misleading statements or wilful concealment of facts.

343.

Effect of decision for purposes of proceedings.

PART 11A

Attachment

343A.

Interpretation.

343B.

Person to whom notice of attachment may be given.

343C.

Circumstances of overpaid person.

343D.

Proposal to give a notice of attachment.

343E.

Attachment of earnings.

343F.

Attachment of money in financial institution.

343FA.

Attachment of money from State.

343G.

Dispute.

343H.

Notice of attachment.

343I.

Revocation of notice of attachment.

343J.

Supplemental matters relating to notices of attachment.

343K.

Offences.

PART 11B

Recovery of Certain Benefits and Assistance

343L.

Interpretation.

343M.

Application of Part.

343N.

Specified period.

343O.

Specified benefits.

343P.

Application for statement of recoverable benefits.

343PA.

Issuing of statements and revised statements of recoverable benefits by Minister..

343PB.

Transfer of personal data, under Part 11B, to compensator in United Kingdom

343Q.

Period of validity of statements and revised statements of recoverable benefits.

343R.

Obligation to pay recoverable benefits.

343S.

Reduction of compensation payment to injured person.

343T.

Discharge of liability to injured person.

343U.

Refund to compensator where specified benefit not paid.

343V.

Appeal under section 311.

343W.

More than one compensator making compensation payment.

343X.

Transitional arrangements.

PART 12

Liability to Maintain Family

344.

Interpretation. (Repealed)

345.

Liability to maintain family. (Repealed)

346.

Contribution towards benefit or allowance. (Repealed)

347.

Attachment of earnings order. (Repealed)

348.

Employer’s obligations in relation to attachment of earnings order. (Repealed)

349.

Payments under attachment of earnings order. (Repealed)

350.

Powers of District Court. (Repealed)

351.

Changes in employment. (Repealed)

352.

Determinations by District Court. (Repealed)

353.

Liable relative in service of State. (Repealed)

354.

Discharge, variation or lapse of attachment of earnings order. (Repealed)

355.

Cesser. (Repealed)

356.

Offences. (Repealed)

357.

Payments under order of court to offset contributions. (Repealed)

358.

Recipient of benefit or allowance to transfer to competent authority payments under order of court. (Repealed)

359.

Investigations by Health Service Executive. (Repealed)

PART 12A

Employment schemes and other schemes and programmes

359A.

Functions of Minister in relation to employment schemes and related schemes and programmes.

359B.

Discrimination on grounds of age in relation to employment schemes and other schemes and programmes.

PART 13

Commencement, Repeals and Continuance

360.

Repeals.

361.

Continuity of repealed enactments.

362.

Continuance of officers, instruments and documents.

363.

Continuity of insurance under old codes.

364.

Commencement.

SCHEDULE 1

EMPLOYMENTS, EXCEPTED EMPLOYMENTS AND EXCEPTED SELF-EMPLOYED CONTRIBUTORS

PART 1

Employments

PART 2

Excepted Employments

PART 3

Excepted Self-Employed Contributors

SCHEDULE 2

RATES OF BENEFITS

PART 1

Rates of Periodical Benefits and Increases

PART 2

Occupational Injuries Benefits — Gratuities and Grant

PART 3

Disablement Pension

PART 4

Increases of Disablement Pension

PART 5

Bereavement Grant

PART 6

Covid-19 Pandemic Unemployment Payment

SCHEDULE 3

RULES AS TO CALCULATION OF MEANS

PART 1

Definitions

PART 2

Unemployment Assistance, Pre-Retirement Allowance, Disability Allowance and Farm Assist

PART 3

State Pension (Non-Contributory)

PART 4

Supplementary Welfare Allowance

PART 5

Blind Pension, Widow’s (Non-Contributory) Pension, Widower’s (Non-Contributory) Pension, Orphan’s (Non-Contributory) Pension, One-Parent Family Payment and Carer’s Allowance

SCHEDULE 4

RATES OF ASSISTANCE

PART 1

Rates of Periodical Social Assistance and Increases

PART 2

Increase Of State Pension (Non-Contributory) For One Of A Couple Where Spouse Has Not Attained Pensionable Age

PART 3

Increase Of Blind Pension For One Of A Couple Where Spouse Has Not Attained Pensionable Age

PART 4

Amounts of Child Benefit During The Period Beginning on 1 January 2013 and Expiring on 31 December 2013 (Repealed)

PART 5

Amount of Domiciliary Care Allowance

PART 6

Amounts of Child Benefit (Repealed)

SCHEDULE 5

SPECIFIED BODIES

SCHEDULE 5A

SPECIFIED WEEKLY PAYMENTS

SCHEDULE 6

COMMENCEMENT OF CERTAIN PROVISIONS

SCHEDULE 7

ENACTMENTS REPEALED

Annotations

Editorial Notes:

E1

The following chapter headings were not the subject of specific amendment by Social Welfare Law Reform and Pensions Act 2006 (5/2006), ss. 4(1), 17, schs. 1 and 3—

(a) "Disability Benefit", immediately before s. 40;

(b) "Unemployment Benefit", immediately before s. 62;

(c) "Old Age (Contributory) Pension", immediately before s. 108;

(d) "Retirement Pension", immediately before s. 114;

(e) "Orphan’s (Contributory) Allowance", immediately before s. 130;

(f) "Unemployment Assistance", immediately before s. 140;

(g) "State Pension (Non-Contributory)", immediately before s. 152;

nor were the following chapter headings amended by Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025 (8/2025)—

(h) "Widow’s (Contributory) Pension or Widower’s (Contributory) Pension)", immediately before s. 123;

(i) "Widow’s (Non-Contributory) Pension, Widower’s( Non-Contributory) Pension and Orphan’s (Non-Contributory) Pension", immediately before s. 162.

This was presumably because of Interpretation Act 2005 (23/2005), s. 18(g), which provides that—

Marginal and shoulder notes, etc. Subject to section 7, none of the following shall be taken to be part of the enactment or be construed or judicially noticed in relation to the construction or interpretation of the enactment:

(i) a marginal note placed at the side, or a shoulder note placed at the beginning, of a section or other provision to indicate the subject, contents or effect of the section or provision,

(ii) a heading or cross-line placed in or at the head of or at the beginning of a Part, Chapter, section, or other provision or group of sections or provisions to indicate the subject, contents or effect of the Part, Chapter, section, provision or group;

To assist with the intelligibility of this Revised Act these chapter heading have, nonetheless, been changed to what appears above. This Editorial Decision was taken—

1. To avoid the confusion which would result from leaving the headings unchanged, when—

(a) the terms—

• “illness benefit” had been substituted for “disability benefit”;

• “jobseeker’s benefit” had been substituted for “unemployment  benefit”;

• “State pension (contributory)” had been substituted for “old age (contributory) pension”;

• “State pension (transition)” had been substituted for “retirement pension”;

• “guardian’s payment (contributory)” had been substituted for “orphan’s (contributory) allowance”;

• “jobseeker’s allowance” had been substituted for “unemployment assistance”;

• “State pension (non-contributory)” had been substituted for “old age (non-contributory) pension”;

• “guardian’s payment (non-contributory)” had been substituted for “orphan’s (non-contributory) pension”;

by Social Welfare Law Reform and Pensions Act 2006 (5/2006), ss. 4(1), 17, schs. 1 and 3, and by Social Welfare (Miscellaneous Provisions) Act 2023 (37/2023), ss. 10 and 16, in all other instances where those second-mentioned terms were used in Social Welfare Consolidation Act 2005 (26/2005);

(b) the terms—

• “bereaved partner’s (contributory) pension” had been substituted for “widow’s (contributory) pension, widower’s (contributory) pension, surviving civil partner’s (contributory) pension”;

• “bereaved partner’s (non-contributory) pension” had been substituted for “widow’s (non-contributory) pension, widower’s (non-contributory) pension or surviving civil partner’s (non-contributory) pension”;

by Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025 (8/2025), s. 17, in all other instances where those second-mentioned terms were used in Social Welfare Consolidation Act 2005 (26/2005).

2. Having regard to the following stipulations in Social Welfare Law Reform and Pensions Act 2006 (5/2006), ss. 4(2), 4(3), 4(4), 4(6), 4(7) and 4(8)—

Renaming of certain social welfare schemes.

4.—(1) ...

(2) Every reference in any Act or in any instrument made under any Act to disability benefit shall be read as a reference to illness benefit.

(3) Every reference in any Act or in any instrument made under any Act to old age (contributory) pension shall be read as a reference to State pension (contributory).

(4) Every reference in any Act or in any instrument made under any Act to orphan’s (contributory) allowance shall be read as a reference to guardian’s payment (contributory).

(5) ...

(6) Every reference in any Act or in any instrument made under any Act to retirement pension shall be read as a reference to State pension (transition).

(7) Every reference in any Act or in any instrument made under any Act to unemployment benefit shall be read as a reference to jobseeker’s benefit.

(8) Every reference in any Act or in any instrument made under any Act to unemployment assistance shall be read as a reference to jobseeker’s allowance.

Acts Referred to

Adoption Act 1991

1991, No. 14

Adoption Act 1998

1998, No. 10

Adoption Acts 1952 to 1998

Adoptive Leave Act 1995

1995, No. 2

Agriculture Act 1931

1931, No. 8

Aliens Act 1935

1935, No. 14

Army Pensions Acts 1923 to 1980

Bankruptcy Act 1988

1988, No. 27

Blind Persons Act 1920

10 & 11, Geo. 5, c. 49

Building Societies Act 1989

1989, No. 17

Central Bank Act 1971

1971, No. 24

Child Care Act 1991

1991, No. 17

Civil Legal Aid Act 1995

1995, No. 32

Civil Liability (Amendment) Act 1964

1964, No. 17

Civil Liability Act 1961

1961, No. 41

Companies Act 1963

1963, No. 33

Companies Acts 1963 to 2005

Comptroller and Auditor General (Amendment) Act 1993

1993, No. 8

Connaught Rangers (Pensions) Acts 1936 to 1964

Consumer Credit Act 1995

1995, No. 24

Courts (No. 2) Act 1986

1986, No. 26

Criminal Assets Bureau Act 1996

1996, No. 31

Criminal Justice (Theft and Fraud Offences) Act 2001

2001, No. 50

Data Protection Act 1988

1988, No. 25

Debtors (Ireland) Act 1872

35 & 36, Vic., c. 57

Dublin Institute of Technology Act 1992

1992, No. 15

Education Act 1998

1998, No. 51

Employment Agency Act 1971

1971, No. 27

Enforcement of Court Orders Act 1926

1926, No. 18

Enforcement of Court Orders Act 1940

1940, No. 23

Family Law (Maintenance of Spouses and Children) Act 1976

1976, No. 11

Family Law Act 1995

1995, No. 26

Fatal Injuries Act 1956

1956, No. 3

Finance Act 2003

2003, No. 3

Fire Services Act 1981

1981, No. 30

Fisheries (Consolidation) Act 1959

1959, No. 14

Garda Síochána (Compensation) Acts 1941 to 2003

Guardianship of Infants Act 1964

1964, No. 7

Harbours Act 1946

1946, No. 9

Health (Eastern Regional Health Authority) Act 1999

1999, No. 13

Health (Nursing Homes) Act 1990

1990, No. 23

Health (Provision of Information) Act 1997

1997, No. 9

Health Act 1947

1947, No. 28

Health Act 1953

1953, No. 26

Health Act 1970

1970, No. 1

Health Acts 1947 to 2005

Health Authorities Act 1960

1960, No. 9

Health Contributions Act 1979

1979, No. 4

Higher Education Authority Act 1971

1971, No. 22

Housing (Miscellaneous Provisions) Act 1992

1992, No. 18

Housing (Miscellaneous Provisions) Act 1997

1997, No. 21

Housing (Miscellaneous Provisions) Act 2002

2002, No. 9

Housing (Private Rented Dwellings) Act 1982

1982, No. 6

Housing Act 1966

1966, No. 21

Housing Act 1988

1988, No. 28

Immigration Act 2004

2004, No. 1

Income Tax Acts

Industrial Training Act 1967

1967, No. 5

Interpretation Act 1937

1937, No. 38

Judicial Separation and Family Law Reform Act 1989

1989, No. 6

Larceny Act 1916

6 & 7 Geo. 5, c. 50

Local Authorities (Higher Education Grants) Act 1992

1992, No. 19

Local Authorities (Higher Education Grants) Act 1968

1968, No. 24

Local Authorities (Higher Education Grants) Acts 1968 to 1992

Local Government (Superannuation) Act 1956

1956, No. 10

Local Government Act 2001

2001, No. 37

Maternity Protection Act 1994

1994, No. 34

Medical Practitioners Act 1978

1978, No. 4

Mental Treatment Act 1945

1945, No. 19

Mental Health Acts 1945 to 2001

Merchant Shipping Act 1894

57 & 58 Vic., c. 60

Military Service Pensions Acts 1924 to 1964

National Archives Act 1986

1986, No. 11

National Insurance Act 1911

1 & 2, Geo. 5, c. 55

National Health Insurance Acts 1911 to 1952

National Training Fund Act 2000

2000, No. 41

Pensions Act 1990

1990, No. 25

Pilotage Act 1913

2 & 3, Geo. 5, c. 31

Post Office Savings Bank Acts 1861 to 1958

Probation of Offenders Act 1907

7, Edw. 7, c. 17

Protection of Employees (Employers’ Insolvency) Acts 1984 to 2004

Public Assistance Act 1939

1939, No. 27

Qualifications (Education and Training) Act 1999

1999, No. 26

Redundancy Payment Act 2003

2003, No. 14

Redundancy Payments Acts 1967 to 2003

Refugee Act 1996

1996, No. 17

Regional Technical Colleges Act 1992

1992, No. 16

Regional Technical Colleges Acts 1992 to 2001

Road Traffic Act 1961

1961, No. 24

Social Welfare Acts

Social Welfare (Consolidation) Act 1981

1981, No. 1

Social Welfare (Consolidation) Act 1993 1993, No. 27

Social Welfare (Miscellaneous Provisions) Act 2002

2002, No. 8

Social Welfare (Miscellaneous Provisions) Act 2003

2003, No. 4

Social Welfare (Miscellaneous Provisions) Act 2004

2004, No. 9

Social Welfare (No. 2) Act 1989

1989, No. 12

Social Welfare (No. 2) Act 1993

1993, No. 32

Social Welfare (No. 2) Act 1995

1995, No. 23

Social Welfare (No. 2) Act 2001

2001, No. 51

Social Welfare (Occupational Injuries) Act 1966

1966, No. 16

Social Welfare (Supplementary Welfare Allowances) Act 1975

1975, No. 28

Social Welfare Act 1952

1952, No. 11

Social Welfare Act 1973

1973, No. 10

Social Welfare Act 1975

1975, No. 1

Social Welfare Act 1990

1990, No. 5

Social Welfare Act 1994

1994, No. 4

Social Welfare Act 1995

1995, No. 3

Social Welfare Act 1996

1996, No. 7

Social Welfare Act 1997

1997, No. 10

Social Welfare Act 1998

1998, No. 6

Social Welfare Act 1999

1999, No. 3

Social Welfare Act 2000

2000, No. 4

Social Welfare Act 2001

2001, No. 5

Social Welfare Act 2002

2002, No. 31

Social Welfare Act 2003

2003, No. 41

Social Welfare Act 2004

2004, No. 41

Social Welfare and Pensions Act 2005

2005, No. 4

Status of Children Act 1987

1987, No. 26

Statutory Declarations Act 1938

1938, No. 37

Superannuation Act 1936

1936, No. 39

Tax Acts

Taxes Consolidation Act 1997

1997, No. 39

Terms of Employment (Information) Act 1994

1994, No. 5

Trustee Savings Banks Act 1989

1989, No. 21

Unemployment Insurance Act 1920

10 & 11, Geo. 5, c. 55

Universities Acts 1997 and 1999

Vocational Education Act 1930

1930, No. 29

Widows’ and Orphans’ Pensions Act 1935

1935, No. 29

Workmen’s Compensation Act 1906

6, Edw. 7, c. 58

Workmen’s Compensation Act 1934

1934, No. 9

Workmen’s Compensation Acts

Workmen’s Compensation Acts 1934 to 1955

Youth Employment Agency Act 1981

1981, No. 32


Number 26 of 2005


SOCIAL WELFARE CONSOLIDATION ACT 2005

REVISED

Updated to 21 January 2026


AN ACT TO CONSOLIDATE THE SOCIAL WELFARE ACTS.

[27th November, 2005]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

Annotations

Amendments:

F1

Substituted (21.12.1995) by Energy (Miscellaneous Provisions) Act 1995 (35/1995), s. 4(4)(a), commenced on enactment.

Modifications (not altering text):

C1

Application of Act clarified (18.04.2019 and 7.07.2021) by Data Sharing and Governance Act 2019 (5/2019), s. 7, commenced for certain purposes by S.I. No. 189 of 2019, art. 2(d) and commenced for remaining purposes by S.I. No. 334 of 2021, art. 2.

Interaction with Social Welfare Consolidation Act 2005

7. (1) Subject to subsection (2), this Act, other than Part 5 and Chapter 3 of Part 9, does not affect the operation of the Act of 2005.

(2) Notwithstanding section 262(6)(b) of the Act of 2005, a specified body (in this section referred to as the “first mentioned specified body”) may, subject to subsection (3), disclose the information comprised in a person’s public service identity to another specified body (in this section referred to as the “second mentioned specified body”), where the information is disclosed in accordance with this Act.

(3) The first mentioned specified body may not disclose the information comprised in a person’s public service identity to the second mentioned specified body for the purpose specified in section 13 (2)(a)(ii)(VIII).

(4) The reference in subsections (2) and (3) to the disclosure of the information referred to in those subsections includes the accessing of that information by the second mentioned specified body where that information is contained in a base registry in respect of which the first mentioned specified body is the base registry owner.

(5) In this section—

“specified body” has the same meaning as it has in section 262 of the Act of 2005;

“public service identity” has the same meaning as it has in section 262 of the Act of 2005, subject to the modification that the reference, in the definition of that phrase in subsection (1) of that section, to information specified in subsection (3) of that section shall not include a reference to special categories of personal data.

C2

Power to modify Act vested in Minister (11.06.1968) by Continental Shelf Act 1968 (14/1968), s.10, commenced on enactment.

Application of Social Welfare Acts, 1952 to 1967.

10.—The Minister for Social Welfare may by regulations make provision for—

F1[(a)treating as insurable employment for all or any of the purposes of the Social Welfare Acts any employment prescribed by the regulations which is employment in connection with

(i) the exploitation of the resources mentioned in section 2(1) of this Act,

(ii) the exploration of the sea bed or subsoil in any designated area, or

(iii) the operation of a pipe-line or cable for

(I) the transport or transmission of an energy product derived from resources as aforesaid,

(II) the transport or transmission of an energy product to or from the State,

being a pipe-line or cable situate in a designated area,

notwithstanding that such employment is not employment in the State,]

(b) treating as insurable (occupational injuries) employment for the purposes of those Acts any such employment, and

(c) modifying the provisions of those Acts in their application in the case of persons in such employment.