The baseline income thresholds increased by €5,000 for all local authorities with effect from 1 January 2023. The thresholds thus increased to €40,000, €35,000 and €30,000 for Bands 1, 2 and 3 respectively. These thresholds are net income thresholds, i.e. gross household income less income tax, PRSI, Universal Social Charge and Additional Superannuation Contribution. Income is defined and assessed according to a standard Household Means Policy. The Policy provides for a range of income disregards and local authorities also have discretion to disregard income that is once-off, temporary or short-term in nature and which is outside the regular pattern of a person’s annual income.
My Department has been examining the existing income limits in the context of current market and household income conditions, including the suitability or otherwise of the current framework having regard to the significantly changed landscape since the standardised income limits were introduced. This includes examining the findings of research commissioned by my Department and this work is ongoing.
I am not in a position at this point to indicate the outcome of these considerations but I envisage that the analysis will be concluded early in 2026 to facilitate a final determination on next steps.
