The Increase for a Qualified Adult (IQA) is a means-tested payment, payable in respect of a dependent adult, including for recipients of the State Pension. Article 7 of SI 142 of 2007, the Social Welfare (Consolidated Claims, Payments and Control) Regulations, as amended, sets out the income limit for the payment of an IQA across a range of schemes, not just the State Pension (Contributory).
Consideration of any change to the income limit for the payment of an IQA, as suggested in the Deputy's question, would need to encompass the other schemes affected.
The Department does not have the data readily available to provide an estimate of the full-year cost of increasing the limit from €100 to €120, €150 or €200. It should be noted that this estimate is complex, including, for example:
• people not in receipt of the full rate at the current limit,
• people in receipt of another payment at present, who would be better off as an IQA under the changes proposed in the question, and
• people who have not applied for the IQA because they know they would not receive the maximum rate.