Foster Care Allowance 2026 — weekly tax-free payment from Tusla to approved foster carers
Foster Care Allowance Ireland 2026
Approved foster carers in Ireland receive a weekly allowance from Tusla to cover the cost of caring for a foster child. The rate in 2026 is approximately €352/week for a child under 12 and €377/week for a child aged 12 or over. The payment is completely tax-free and is paid for each child placed. Foster carers also receive a medical card for the child, a dedicated Tusla social worker, and access to respite care.
Foster Care Allowance 2026 — At a glance
- Child under 12
- ~€352/week per child
- Child aged 12+
- ~€377/week per child
- Tax status
- Tax-free (exempt from IT, PRSI, USC)
- Paid by
- Tusla — not a DSP social welfare payment
- Also included
- Medical card for child, social worker, respite care
- Who can foster
- Approved carers — single or couple, any age
The Foster Care Allowance rates are set by Tusla and are reviewed periodically. The figures above (~€352/week and ~€377/week) reflect 2025–2026 standard rates. Always verify current rates with Tusla or your link social worker, as they may be updated following budget changes.
What the allowance covers
The Foster Care Allowance is intended to cover the ongoing costs of caring for a foster child, including:
- Food, clothing, and footwear
- Participation in recreational and social activities
- Educational expenses (school materials, trips)
- Personal care and hygiene
- Pocket money for the child
- Contribution to household utilities
The allowance is paid per foster child — if you have two children placed with you, you receive the allowance twice. There is no family means test; the payment is for the child's upkeep, not a personal income for the carer.
Additional supports alongside the allowance
| Support | Details |
|---|---|
| Medical card for child | All foster children receive a medical card, giving free GP and HSE healthcare access |
| Link social worker | A Tusla social worker supports the carer and child throughout the placement |
| Respite care | Access to respite (planned short breaks from caring) through Tusla's respite network |
| Training and support groups | Free training for carers on child development, trauma, and fostering skills |
| Equipment grants | Additional grants for specialist equipment for children with disabilities or high support needs |
| Enhanced allowance | Higher rates available for children with complex or high support needs |
Foster Care Allowance vs. Guardian's Payment — key differences
| Foster Care Allowance | Guardian's Payment | |
|---|---|---|
| Paid by | Tusla | DSP (Department of Social Protection) |
| PRSI/means test | No — flat rate per child | Yes — Contributory or Non-Contributory |
| Who receives it | Approved foster carers | Guardians of orphans or children whose parents cannot care for them |
| Legal status | Child in Tusla care — carer has no parental rights | Guardian has legal guardianship of the child |
| Child's situation | In care of the State; Tusla holds parental rights | Parents deceased or unable to care; guardian acts as parent |
| Supervision | Regular Tusla social worker oversight | DSP review; no ongoing Tusla involvement |
How to become an approved foster carer
- Express interest — contact Tusla or a fostering agency
Contact your local Tusla office or a Tusla-funded fostering agency (such as Barnardos, EPIC, or a religious community fostering service). Attend an information evening to learn what fostering involves.
- Initial assessment and vetting
Tusla completes a home study assessment over several months. This includes Garda vetting for all adults in the household, medical assessments, interviews, and reference checks.
- Training
All prospective foster carers complete a mandatory preparation training programme (typically 10–15 hours). This covers child development, the impact of trauma, communication, and the fostering process.
- Approval by Foster Care Committee
A Tusla Foster Care Committee reviews the assessment and training and makes a recommendation. If approved, your assessment specifies the age range and number of children you can foster.
- First placement
Tusla matches approved carers with children in their care. The process of waiting for a suitable match varies in length depending on your profile and local need.
Frequently asked questions
Can immigrants and non-Irish citizens become foster carers in Ireland?
Yes. There is no nationality or immigration status requirement to become a foster carer in Ireland. You must be ordinarily resident in Ireland, pass Garda vetting, and be assessed as suitable by Tusla. EU/EEA citizens and those with long-term residency permits are eligible. The assessment focuses on your ability to provide a safe, stable, and loving environment for a child — not your nationality.
Does the Foster Care Allowance affect other welfare payments?
Because the Foster Care Allowance is paid by Tusla (not DSP) and is not means-tested, it does not affect most DSP welfare payments. However, if you are receiving a means-tested payment like Jobseeker's Allowance or Supplementary Welfare Allowance, you should declare any income to DSP. Tax-exempt foster care income is generally excluded from means assessments, but individual circumstances vary — contact your local Intreo office for clarification.
Can I foster while working full-time?
Many foster carers work part-time, and some work full-time. Tusla considers your availability and support arrangements during the assessment. For younger children, you would typically need care arrangements during working hours (childcare, family support). Tusla's assessment will explore how you plan to manage this and whether it is in the best interest of the child.
What is relative foster care?
Relative foster care (also called kinship care) is when a child is placed with a relative — such as a grandparent, aunt/uncle, or sibling. Relative carers must also be assessed and approved by Tusla, though the process may be adapted. The Foster Care Allowance is paid to approved relative foster carers at the same rates. This type of placement is often prioritised by Tusla as it maintains family connections.
What happens when the foster child turns 18?
When a foster child reaches 18, Tusla's legal responsibility for the child ends. However, the Aftercare service supports young adults leaving care with accommodation, education, and life skills up to age 26. Foster carers are encouraged to maintain ongoing relationships with young people they have cared for — Tusla supports these transitions where possible.
- The Foster Care Allowance is not a salary — it is paid to cover the child's costs of living, not as income for the carer.
- The payment is completely tax-free — you do not include it in your income tax return.
- Foster carers do not have parental rights — Tusla retains parental responsibility for the child while in care.
- You must be Tusla-approved before receiving any payment — you cannot claim the allowance before completing the assessment and having a child placed with you.
- Single people, older people, and people who rent their home can become foster carers — Tusla assesses suitability, not just family structure or property ownership.
Related guides
This page was reviewed against official Tusla and Citizens Information guidance and updated to reflect 2026 Foster Care Allowance rates and support arrangements. Verify current rates directly with Tusla as they are subject to periodic review.