24.— Part 4 of Schedule 3 to the Principal Act (as amended by section 36 of the Act of 2007) is amended—

(a) in Rule 1(2)(a) by inserting “, 18A” after “11”,

(b) in Rule 1(2)(b) by substituting the following for clause (v):

“(v) in the case of a person in receipt of a supplement under section 198 towards the amount of mortgage interest or rent payable by the person in respect of his or her residence—

(I) an amount equal to the sum of the first €75 of any additional income (within the meaning of Rule 2) and 25 per cent of so much of that additional income as exceeds €75, when that additional income has been reduced by the aggregate of—

(A) any allowable contribution referred to in Regulations 41 and 42 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001),

(B) any amount deducted from reckonable earnings under section 13 and regulations made under section 14, and

(C) any amount deducted from reckonable earnings under section 5 of the Health Contributions Act 1979, and

(II) the amount by which carer’s allowance as set out in column (2) at reference 8(a) or 8(b), as appropriate, of Part 1 of Schedule 4 exceeds—

(A) the amount of supplementary welfare allowance set out in column (3) at reference 10 of Part 1 of Schedule 4, where the person, or the person’s spouse, is in receipt of carer’s allowance under Part 3; or

(B) the amount of supplementary welfare allowance set out in column (2) at reference 10 of Part 1 of Schedule 4, where the person, not being one of a couple, is in receipt of carer’s allowance under Part 3;

(III) the amount by which carer’s benefit as set out in column (2) at reference 7(a) or 7(b), as appropriate, of Part 1 of Schedule 2 exceeds—

(A) the amount of supplementary welfare allowance set out in column (3) at reference 10 of Part 1 of Schedule 4, where the person, or the person’s spouse, is in receipt of carer’s benefit under Part 2; or

(B) the amount of supplementary welfare allowance set out in column (2) at reference 10 of Part 1 of Schedule 4, where the person, not being one of a couple, is in receipt of carer’s benefit under Part 2;

and

(IV) the amount payable under section 186A;”,

(c) in Rule 1A (inserted by section 36 of the Act of 2007) by—

(i) substituting the following for paragraph (1):

“(1) In determining entitlement to rent or mortgage interest supplement payable under section 198, the non-cash benefits referred to in Rule 1(2) shall include the weekly net cash value to the person of his or her annual housing costs actually incurred and paid by a liable relative.”,

and

(ii) substituting the following for paragraph (3):

“(3) Where a person or his or her spouse has any additional income to which Rule 1(2)(b)(iv) or Rule 1(2)(b)(v)(I) may apply, only one such Rule shall apply, being whichever is the more favourable to the person.”,

and

(d) substituting the following for Rule 2:

“2.— In Rule 1(2)(b)(v)(I), ‘ additional income ’ means the amount by which the aggregate of—

(a) income arising from such employment or training as is prescribed,

(b) income arising from the receipt by the person of family income supplement under Part 6, and

(c) the aggregate of—

(i) any maintenance payments made by a liable relative, and

(ii) the net cash value of the non-cash benefits referred to in Rule 1A(1),

in so far as it exceeds €4,952,

which, when aggregated with the assessable weekly means of the person from all other sources under this Part, is in excess of—

(i) the rate of supplementary welfare allowance set out in column (2) of Part 1 of Schedule 4, increased by

(ii) the amount set out in column (3) of that Part, where the person has a spouse, and

(iii) the amount set out in column (4) of that Part multiplied by the number of qualified children.”.