Naoise Ó Cearúil (Kildare North, Fianna Fail)
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1484. To ask the Minister for Employment Affairs and Social Protection his views on extending the widowed parent tax credit beyond five years; his further views on extending financial supports for widows and widowers; and if he will make a statement on the matter. [21180/25]

Dara Calleary (Mayo, Fianna Fail)
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Matters relating to taxation and the extending of the widowed tax credit are a matter for the Revenue Commissioners and my colleague the Minister for Finance.

My Department provides a suite of income supports. These include insurance-based schemes, based on Pay Related Social Insurance (PRSI) contributions, and means-tested social assistance schemes.

Widow's, Widower's or Surviving Civil Partner's (Contributory) Pension (WCP) is a weekly payment to the widow, widower or surviving civil partner of a deceased person. The pension remains payable while the person remains widowed or a surviving civil partner and the payment is not means tested. As a result, a person can be in receipt of WCP and earn income from employment or self-employment.

The Widowed or Surviving Civil Partner Grant (WPG) is a once-off payment to widows, widowers or surviving civil partners with dependent children. This grant is available to widows, widowers or surviving civil partners who have one or more dependent children living with them at the date of death, or a widow or surviving civil partner whose child is born within 10 months of the date of death of her spouse or civil partner. This grant is a once-off payment of €8,000.

As the Deputy is aware, the Social Welfare (Bereaved Partner's Pension) Bill 2025, which is currently before the Oireachtas proposes to extend eligibility to WCP and WPG to Qualifying Cohabitants.

Other payments made by my Department include the Back to School Clothing and Footwear Allowance, Child Benefit, Carer's Benefit and Allowance. Each of these payments have their own qualifying criteria, however the civil status of each applicant is not a factor.

Furthermore, my Department operates Additional Needs Payments as part of the Supplementary Welfare Allowance scheme for people of any age, who have an urgent need which they cannot meet from their own resources. These payments are available through our Community Welfare Officers.

The rates of payment are set as part of the Budgetary process and are informed by various data including the CSO SILC. In recent successive Budgets, the social welfare packages were the largest in the history of the State, and the last three Budgets contained significant cost of living packages. The Government is focused on continuing to deliver on measures to address poverty and social exclusion.

I trust this clarifies the matter for the Deputy.