Worksheet for calculating Rent Supplement

There are 6 steps to calculating your Rent Supplement. Use the document ‘Calculating Rent Supplement’ with this worksheet.

Step 1: Calculate your gross assessable weekly income from all sources.

Income source Claimant Spouse/Partner/Cohabitant
Social welfare payments (note that some payments, such as Child Benefit, are not counted or disregarded)
Income from employment or training schemes
SOLAS training allowances
Gross income from employment or self-employment
Family Income Supplement
Maintenance (include all income from maintenance)
Means from capital (for example, property, savings and investments)

Other means (including occupational or foreign pensions)

Total gross assessable weekly income

Step 2: Find out what your income in excess of the Supplementary Welfare Allowance (SWA) rate is.

To do this you deduct the Over 65 disregard, the carer’s disregard, travel costs, PRSI and the Appropriate SWA rate for your circumstances from your gross assessable income to find out what your income in excess of the SWA rate is.

Total gross assessable weekly income (final figure from Step 1 above) €.................
Subtract Over 65 disregard
Subtract Carer’s disregard
Subtract travel costs to work
Subtract PRSI (4% if earnings are over €352)
Subtract appropriate SWA rate
Income in excess of SWA rate

Step 3: Calculate the Additional income disregard or the Rehabilitative Earnings disregard (this step does not apply if you have no additional income or income from rehabilitative work)

Additional income = (A+B) - C where

€...............

A = Gross income from:

  • Training or employment schemes
  • Full or part-time work
  • Family Income Supplement
  • Maintenance over €95.23 a week
Total A:
B = assessable income from other sources:
  • Carer’s Allowance/Benefit
  • Occupational pensions
  • Foreign pensions
  • All other DSP payments including pensions (total)
  • Income from leased farm or land
  • Other income
  • Means from capital
  • Subtract Carer’s disregard (To get this: subtract SWA rate (either IQA rate or single rate) from actual carer's payment)
  • Subtract Over 65 disregard (To get this: State Pension (Contributory) rate minus SWA rate)

Total B:

C = SWA rate for family circumstances

Total C:

(A+B) – C = Additional Income
Subtract PRSI, pension contributions, income continuance
Additional Income for disregard

If Additional Income for disregard is less than or equal to €75 this figure is the Additional income disregard.

If not do this calculation:

Subtract €75
Subtotal

25% of subtotal

Add €75 + 25% of subtotal to get Additional Income disregard

Rehabilitative Earnings disregard €.................
This is €120, or if your income from rehabilitative work is less than €120, use the actual figure

Step 4: Subtract the Additional Income disregard or the Rehabilitative earnings disregard (choose the most beneficial one if both could apply to you) from your income in excess of the SWA rate (figure at the end of Step 2). This figure is your contribution from means.

Subtract Additional Income disregard from income in excess of SWA rate (from Step 2) or

Subtract Rehabilitative Earnings disregard from income in excess of SWA rate (from Step 2)

€.................
Contribution from means (this is the figure at the end of Step 2 if you have no additional income or rehabilitative earnings)

Step 5: Find your total weekly contribution to rent by adding your contribution from means to your minimum Household Contribution. If there are other non-dependent members of the household their contribution is included at this stage.

Contribution from means €.................
Add Minimum Household contribution (€30 for a single person and €40 for a couple)
Add Contribution from others
Total weekly contribution to rent

Step 6: Find your Rent Supplement payment by subtracting your total weekly contribution to your rent from your weekly rent.

Weekly rent (monthly rent x 12 ÷ 52)
Less your total weekly contribution to rent
Total Rent Supplement payable

Page edited: 12 March 2014