BSCFABack to School Clothing and Footwear Allowance (Ireland)
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Additional savings are, of course, possible--from, for example, the amalgamation of the BSCFA also in the second-tier payment, the rescinding of the higher rate of Child Benefit for third and subsequent children (it has traditionally been justified on the basis that larger families faced a higher poverty risk), taxing Child Benefit, and lower spending on adult welfare if more parents move from welfare to work as a result of the new measure.
Maximally, it could replace the BSCFA and the higher rate of Child Benefit.
The definition of a dependent child differs significantly across the current instruments--by age (under 6 if the ECS is to be paid, under 16 if CB is to be paid unconditionally, under 18 if CDAs and FIS are to paid in the ordinary way, while the BSCFA pays nothing for under 2s and more at ages 12-17 than ages 2-11), place in the birth order (the higher CB is for third and subsequent children only), conditionality (participation in full-time education is required for CDAs and FIS between ages 18 and 22; participation in full-time education, FAS Youth Reach or being disabled at ages 16-18 for receipt of CB at those ages) and country of habitual residence (must be the Irish state for receipt of CDAs).
Some families currently receiving a CDA, FIS or BSCFA on behalf of 19 to 22 year olds in full time education might lose in net terms (the loss of the older child's entitlement more than offsetting increased entitlements of younger children).