TN 1 (01-03)
GN 01735.135 Payment of Irish Free Scheme Allowances
Ireland provides certain special allowances, known as free scheme allowances, to individuals who reside in Ireland and are entitled to an old-age benefit. These include allowances for telephone rental, public transportation, and electricity and bottled gas.
As a result of the agreement, Ireland will provide free scheme allowances to individuals who reside in Ireland, are age 66 or older, and receive either Irish or U.S. benefits.