Denis Naughten (Roscommon-South Leitrim, Independent)
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81. To ask the Minister for Social Protection the reason a notice of assessment is not sufficient to assess a person's entitlement to full-rate qualified adult allowance; and if she will make a statement on the matter. [51172/13]

Joan Burton (Dublin West, Labour)
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In order to consider the award of a qualified adult allowance a deciding officer must satisfy themselves as to the current income of that person. Where the qualified adult is self-employed, a notice of assessment for a previous year is considered as part of the overall assessment of current income. While the income from the previous 12 months is a useful indicator to estimate the likely future income, it is not assumed that the same level of income will be generated in the succeeding year.

Further information may be required in addition to a notice of assessment, such as statements for any accounts held by the applicant and their spouse/civil partner/co-habitant in any financial institution. An individual’s particular situation and the prevailing economic environment can change from one year to the next and account is taken of the potential for significant downward or upward variations in income.