Mr. Niall Egan:

On the carer's allowance, it will be considered as part of our means review. It is also being considered as part of an interdepartmental group the Minister has announced, with colleagues from the Department of Health, to look at carer's allowance. It will be covered by both reviews.

I hear the Senator's point about having no means test for the carer's allowance but, just to be aware, the Department believes such an approach would cost several hundred million euro. It would involve a significant cost.

On the fuel allowance, in social welfare means assessments earnings are typically assessed at a gross level but we subtract PRSI, union subscriptions and pension contributions. The approach with fuel allowance is in line with what the Senator articulated and that is set out. We do not deduct tax from our means-tested schemes in the way the Senator has articulated from a fuel allowance perspective. It would add to the complexity. There would be a significant cost associated with that. I do not have a figure to hand on what would be involved in that.

I will ask my colleague, Mr. Flynn, to come in on the bank accounts question.

We want to finish the means test review by this quarter.

I am conscious that a lot of contributions have been made this morning that we will have to work through in terms of the means review. We will have to touch base with the Minister following today's meeting in terms of timelines. However, it was the intention to do it by the end of this month. Many valid points have been raised but they will need to be carefully considered in the context of that review.

In terms of capital disregards, I take the point with regard to the levels. They have not been changed. The last time they were changed was back in 2005 for most schemes. In 2007, we increased the disability allowance from €20,000 up to €50,000. In 2022, we increased the carer's allowance from €20,000 up to €50,000 in line with the disability allowance. They are the last two changes.

I hear what the Senator is saying with regard to the supplementary welfare allowance, SWA, capital disregard being €5,000. In terms of his point about the standardisation of means tests, at the moment, we are looking at the review of core policies and principles that would be applied. We have more than 90 schemes in the Department, however. Not all of them are means tested, but there will continue to be different means rules for different schemes, depending on Government decisions in that regard. At this moment, therefore, I cannot see that there will be a single means test, but we will seek to standardise where it makes sense to narrow differences. Obviously, this will take a period of several budgets to align fully with what we are articulating in the means review.

I will ask my colleague, Mr. Flynn, to come in.