Child Benefit

Table of Contents

SWCA 2005

Part 4

Child Benefit (ss. 219-223)

219.

Qualified child.

(1)A child shall be a qualified child (in this Part referred to as “a qualified child”) for the purposes of child benefit where –

(a)he or she is under the age of 16 years, or

(b)having attained the age of 16 years he or she is under the age of 18 years and –

(i)is receiving full-time education, the circumstances of which shall be specified in regulations, or

(ii)by reason of physical or mental infirmity, incapable of self-support and likely to remain so incapable for a prolonged period,

and

(c)he or she is ordinarily resident in the State, and

(d)he or she is not detained in a children detention school and is not undergoing imprisonment or detention in legal custody.

(2)Notwithstanding subsection (1)(c), a child who resides with a qualified person and that person’s spouse, civil partner or cohabitant while the qualified person or that person’s spouse, civil partner or cohabitant –

(a)being a member of the Defence Forces or a civil servant in the civil service of the Government or the State, is in the service, outside the State, of the Government, the State or an international organisation,

(b)is a volunteer development worker, or

(c)is an insured person employed outside the State in respect of whom employment contributions under Part 2 are payable in accordance with regulations made under section 31,

shall be a qualified child for the purposes of this Part.

220.

Qualified person.

(1)Subject to subsection (3), a person with whom a qualified child normally resides shall be qualified for child benefit in respect of that child and is in this Part referred to as “a qualified person”.

(2)For the purpose of subsection (1) –

(a)the Minister may make rules for determining with whom a qualified child shall be regarded as normally residing,

(b)[deleted]

(c)where a qualified child is resident in an institution and contributions are made towards the cost of his or her maintenance in that institution, that child shall be regarded as normally residing with the person with whom in accordance with the rules made under paragraph (a) he or she would be determined to be normally residing if he or she were not resident in an institution but, where the person with whom the child would thus be regarded as normally residing has abandoned or deserted the child, the child shall be regarded as normally residing with the head of the household of which he or she would normally be a member if he or she were not resident in an institution.

(3)A qualified person, other than a person to whom section 219 (2) (a), (b) or (c) applies, shall not be qualified for child benefit under this section unless he or she is habitually resident in the State.

220A.

Regulations

Regulations may provide for requiring an employer to give such information to the Minister as he or she may require for the purposes of determining entitlement to child benefit.

221.

Amounts of child benefit.

(1)Subject to this Act, a qualified person shall be paid a monthly benefit of €140 in respect of each qualified child.

(1A)[deleted]

(1B)Payment of child benefit in respect of a child referred to in subsection (1A) shall be made to a person qualified for child benefit at half the appropriate amount set out in column (1) or column (2) of Part 4 of Schedule 4, or at half the appropriate amount as determined in accordance with subsection (2)(a) or (2)(b).

(1C)The payment referred to in subsection (1B) shall cease to be payable on 31 December 2009.

(2)Notwithstanding anything in this Part, the monthly benefit payable to a qualified person in respect of a qualified child whose birth was part of –

(a)a multiple birth of 2 children, of whom 2 remain qualified, shall be 150 per cent of the amount specified in subsection (1), or

(b)a multiple birth of 3 or more children, of whom –

(i)not less than 3 remain qualified, shall be 200 per cent of the amount specified in subsection (1),

(ii)not less than 2 remain qualified, shall be 150 per cent of the amount specified in subsection (1), or

(iii)one remains qualified, shall be payable at the amount specified in subsection (1).

(3)[deleted]

(4)[deleted]

(5)[deleted]

(6)[deleted]

(7)[deleted]

(8)[deleted]

221A. Compensatory payment.
Ceased from 31 December 2010
(1)Subject to this Act, a person shall be entitled to a payment provided for in subsection (2) where a qualified child referred to in section 221(1A) normally resides with that person and in any week –

(a)an increase in respect of that child is being paid in accordance with section 43(2), 43(3), 56(2), 56(3), 66(2), 66(3), 76(2), 76(3), 76(5), 81(5), 102(1), 102(2), 109(17), 112(2), 112(3), 113(5) (b), 113A(5) (b), 115(8) (a) (ii), 117(2), 117(3), 122(2), 122(3), 127(1), 142(1) (b) (ii), 146, 150(1) (b), 150(3), 156(1), 158, 161B(1), 161D, 174(1), 178A(3) (a), 181(1) (b) (i), 181(4), 197(b), 211(1) (b), 211(3), 215(1) (b) or 216, or

(b)family income supplement in accordance with Part 6 is being paid in respect of a family which includes a child referred to in section 221(1A).

(2)Subject to subsection (5), an amount of €15 shall be payable in respect of a child referred to in subsection (1) for each week or part thereof in which the conditions in –

(a)subsection (1) (a), or

(b)subsection (1) (b),

are satisfied until the date on which that child attains the age of 19 years.

(3)Subject to this Act, a person shall be entitled to a payment provided for in subsection (4) where a qualified child referred to in section 221(1A) normally resides with that person and in any week that child is in receipt of disability allowance in accordance with Chapter 10 of Part 3.

(4)Subject to subsection (5), an amount of €15 shall be payable in respect of a child referred to in subsection (3) for each week or part thereof in which that child is in receipt of disability allowance until the date on which that child attains the age of 19 years.

(5)The amount payable under subsection (2) or subsection (4) in respect of a child whose birth was part of –

(a)a multiple birth of 2 children, of whom 2 remain qualified, shall be €22.50, or

(b)a multiple birth of 3 or more children, of whom –

(i)not less than 3 remain qualified, shall be €30,

(ii)not less than 2 remain qualified, shall be €22.50, or

(iii)one remains qualified, shall be €15.

(6)Only one weekly amount shall be payable pursuant to subsection (2) (a), (2) (b) or (4).

(7)For the purposes of this section –

(a)the Minister may make rules for determining with whom a child referred to in section 221(1A) shall be regarded as normally residing,

(b)a child referred to in section 221(1A) shall not be regarded as normally residing with more than one person, and

(c)where a child referred to in section 221(1A) is resident in an institution and contributions are made towards the cost of his or her maintenance in that institution, that child shall be regarded as normally residing with the person with whom in accordance with the rules made under paragraph (a) he or she would be determined to be normally residing if he or she were not resident in an institution but, where the person with whom the child would thus be regarded as normally residing has abandoned or deserted the child, the child shall be regarded as normally residing with the head of the household of which he or she would normally be a member if he or she were not resident in an institution.

(8)Section 221(1A) and this section shall cease to have effect on 31 December 2010.

222.

Exclusion of child benefit for superannuation or pension purposes.

Income from child benefit shall not be reckoned for the purpose of any abatement provisions in any enactment relating to superannuation or pensions.

223.

Payments to persons absent from State.

Where a qualified person is for the time being absent from the State, an application on his or her behalf in respect of child benefit may be accepted from such person as the Minister thinks fit.

Part 4A

Early Childcare Supplement (223A-223B)

223A. Entitlement to early childcare supplement.
Ceased from 1 December 2009
Subject to this Part, a person who is a qualified person for the purposes of Part 4 shall, so long as he or she remains so qualified, be paid out of moneys provided by the Oireachtas a monthly payment (in this Act referred to as ‘early childcare supplement’) in accordance with section 223B in respect of each qualified child (within the meaning of section 219) until such time as the qualified child attains the age of 5 years.

223B. Amount of early childcare supplement.
Ceased from 1 December 2009
(1)Subject to this Act, the maximum amount of early childcare supplement payable under section 223A in respect of each qualified child shall not exceed €498 in any year, payable in equal monthly instalments of €41.50.

(2)Early childcare supplement shall be payable in respect of the month following the month of the birth of the child and shall continue to be payable up to and including the month in which the child attains the age of 5 years.

(3)Early childcare supplement shall be paid monthly in arrears and the final payment shall be in respect of the month in which the child attains the age of 5 years.

(4)Regulations which may be made under section 242(1)(a) providing for the time and manner of payment of early childcare supplement shall be subject to the consent of the Minister for Finance and the Minister for Health and Children.