The main items counted as income are:
- your assessable earnings (see section 6),
- your spouse's, civil partner's or cohabitant's assessable earnings (see section 6),
- any extra income you or your spouse, civil partner or cohabitant have from employment (such as, pay for overtime, bonuses, allowances or commission),
- any income you or your spouse, civil partner or cohabitant may have from self-employment,
- income from occupational pensions,
- income from land or rental income from property,
- any other income you or your spouse, civil partner or cohabitant may have, including income from maintenance and payments from this department or from the HSE, other than the following:
- Child Benefit,
- Carer's Allowance,
- Guardian’s Payment,
- Supplementary Welfare Allowance,
- Rent Allowance for tenants affected by the de-control of rents,
- Domiciliary Care Allowance and
- Foster Child Allowance.