(1) Subject to sections 195A, 195B, 341(7) and 341(7C), the amount of supplementary welfare allowance to which a person is entitled shall be the amount by which the person's means fall short of his or her needs, and for the purpose of ascertaining that amount -

(a) the weekly needs of a person shall, subject to any payment under section 198, be taken to be -

(i) in the case of a person who has no means, the amount calculated in accordance with section 197, or

(ii) in the case of a person who has means, the amount calculated in accordance with section 197 which would be appropriate in the person's case if he or she had no means, reduced by €1 per week for every €1 of his or her weekly means,

and

(b) subject to paragraph (c), the weekly means of any person for the purpose of ascertaining his or her entitlement to supplementary welfare allowance shall be calculated in accordance with the Rules contained in Part 4 of Schedule 3.

(c) The amount calculated in accordance with paragraph (b) shall be rounded up to the nearest €1 where it is a multiple of 50 cent but not also a multiple of €1 and shall be rounded to the nearest €1 where it is not a multiple of 50 cent or €1.