This is a means-tested allowance.

Disability Allowance is not taxable.

Disability Allowance is a  payment for people with a specified disability whose income falls below certain limits and who are aged between 16 and 66.

The medical criteria which must be satisfied in order to qualify for Disability Allowance are:

○    The person must be suffering from an injury, disease, congenital deformity or physical or mental illness or defect which has continued or may reasonably be expected to continue for a period of at least a year

   And

○    As a result of the condition the person is substantially restricted in undertaking work which would otherwise be suitable having regard to the person's age, experience and qualifications.

 This would mean that the person's capacity to undertake or carry out work would be substantially less than that of a person without the specified Disability in question.

The person must be habitually resident in the state.

 Payment rate : As of 2020 the maximum rate of Disability Allowance is €203.00 for the claimant. An additional payment of up to €134.70 may be paid for a Qualified adult and an additional amount of up to €40 for a Qualified child.

The person must satisfy a means test which has a variety of components which are fully dealt with at the  links immediately below.

A more comprehensive treatment on Disability Allowance rules and procedures will be found at the same links Citizens Information or DEASP