These allowances, paid at different rates depending on need, contribute towards the cost of personal care and supervision. People under 65 years of age with Alzheimer's disease are also entitled to benefits depending on their earnings and number of dependents. Carers are also eligible for allowances, depending on earnings, hours worked and number of dependents. Income support is a means-tested benefit available to help with living expenses. Local authorities determine the amount of subsidy for those who do not meet this standard.
Tax exemptions are also available for impaired patients and for carers.