{"id":19799,"date":"2022-10-31T20:37:23","date_gmt":"2022-10-31T20:37:23","guid":{"rendered":"https:\/\/legalblog.ie\/?p=19799"},"modified":"2024-04-08T20:01:58","modified_gmt":"2024-04-08T20:01:58","slug":"child-benefit","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/child-benefit\/","title":{"rendered":"Child Benefit"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/child-benefit\/#General\" title=\"General\">General<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Full-Time_Education\" title=\"Full-Time Education\">Full-Time Education<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Recipient\" title=\"Recipient\">Recipient<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Residence_of_Child\" title=\"Residence of Child\">Residence of Child<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Disqualification\" title=\"Disqualification\">Disqualification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Financial_Crisis_Modifications\" title=\"Financial Crisis Modifications\">Financial Crisis Modifications<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/child-benefit\/#Rates\" title=\"Rates\">Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/child-benefit\/#2023_Act\" title=\"2023 Act\">2023 Act<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#SWCA_2005\" title=\"SWCA 2005\">SWCA 2005<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Child_Benefit_ss_219-223\" title=\"Child Benefit (ss. 219-223)\">Child Benefit (ss. 219-223)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Qualified_child\" title=\"Qualified child.\">Qualified child.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Qualified_person\" title=\"Qualified person.\">Qualified person.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Regulations\" title=\"Regulations\">Regulations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Amounts_of_child_benefit\" title=\"Amounts of child benefit.\">Amounts of child benefit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Exclusion_of_child_benefit_for_superannuation_or_pension_purposes\" title=\"Exclusion of child benefit for superannuation or pension purposes.\">Exclusion of child benefit for superannuation or pension purposes.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Payments_to_persons_absent_from_State\" title=\"Payments to persons absent from State.\">Payments to persons absent from State.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/child-benefit\/2\/#Early_Childcare_Supplement_223A-223B\" title=\"Early Childcare Supplement (223A-223B)\">Early Childcare Supplement (223A-223B)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"General\"><\/span>General<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Child Benefit (formerly Children\u2019s Allowance) is one of the few universal benefits under the Irish Social Welfare System. It is paid regardless of the means of the children and parents and regardless of social insurance contribution. The rate of payment is uniform but higher rate applies to third and subsequent children. Child Benefit is not taxable.<\/p>\n<p>Formerly, tax allowances were also granted on the basis of the taxpayers having and maintaining children. This were phased out in the 1990, as they benefited the better of disproportionately.<\/p>\n<p>Child Benefit is payable for a child under 16 years of age who is resident in the State. Children between 16 and 18 years in full time education or persons by reason of \u00a0physical or medical incapacity, incapable of supporting themselves in the long term also qualify. Child Benefit is not payable for children in custody or detention.<\/p>\n<p>A child resident outside the State with parents who are in the service of the State also qualifies. EU Social Security Rules may \u00a0entitle persons with the children resident outside the State, but resident within the State to the payment.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Full-Time_Education\"><\/span>Full-Time Education<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Full time education requires that the child attend a \u00a0full time course by day, a child is deemed in full time education during holiday breaks. A child may be deemed to continue in full-time education, where during the academic year he does not attend due to temporary interruption of the education between 1 May &#8211; 30 June up to 30 September other than in the case of a child who completes the final part of a cycle of education and terminates attendance.<\/p>\n<p>Full time education does not include certain employment related courses. The following courses are excluded for the purpose of full-time instruction;<\/p>\n<ul>\n<li>FAS, SOLAS courses,<\/li>\n<li>work experience schemes,<\/li>\n<li>courses arising from employment,<\/li>\n<li>courses in an academic yea, comprising work experience in respect of which remuneration is made, when the periods exceed the time for instruction;<\/li>\n<li>courses provided by Teagasc where the training or practical instruction periods exceeds the time receiving tuition<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Recipient\"><\/span>Recipient<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Child Benefit is paid to the parent with whom the child resides. The parent concerned or other guardian must be habitually resident in the State.<\/p>\n<p>The particular person with whom the child is normally resident receives the payment.\u00a0Where a child\u2019s parents have separate households, they will be regarded as normally resident with the parent with whom they spent the greater part of the time.<\/p>\n<p>Where a child resides with various parties, there are rules regarding who is presumed to be entitled to the payment. Parents generally have priority over others. The benefit may be payable to another person who has the care and maintenance of the child in a household setting.<\/p>\n<p>The rules favour receipt of the payment by a mother or a person standing in place of the mother. A child who is resident other than with a parent or step-parent whose mother is alive, is, if his mother is entitled to custody solely or jointly, regarded as normally residing with his mother.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Residence_of_Child\"><\/span>Residence of Child<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A child resident with only one person in the category of related persons, mother, father, stepfather, etc. is regarded as residing with that person and his co-habitee, if applicable and the parent may elect that the child is deemed to reside with his co-habitee.<\/p>\n<p>A qualified child not in the above categories is normally regarded as resident with a women in whose care and charge he is, in the household, of which he is member and no other person or if there is no such women, with the head of that household.<\/p>\n<p>When the normal residence of a child under the above rules will cause him to be resident with a person who has abandoned, deserted him or failed to contribute to his support, the rule does not apply.<\/p>\n<p>The result of the rules is that the child benefit is normally payable to a mother or even a stepmother, in priority to a father. Where the child lives full-time with a father or stepfather, the child benefit is payable to the father. Where the parents live separately, the child benefit is paid to the parent with whom the child resides most of the time.<\/p>\n<p>Where parents are deceased, a child is abandoned or in \u00a0foster care, it is payable to the women who has care and charge of the child in the household or if there is no such woman, to the head of the household. Where a child is in an institution, \u00a0on a voluntary basis, child benefit is payable to the person who would otherwise \u00a0receive the benefit provided he or she is making adequate contributions to the child&#8217;s maintenance within the institution.<\/p>\n<p>The 2010 Act sets out the rules to determine with whom a child normally resides for the purposes of entitlement to Child Benefit. The 2010 Act also sets out the rules to determine with whom a child normally resides for the purposes of social welfare payments with the exception of Child Benefit. It \u00a0provides for an amendment to the definition of spouse to include different sex co-habiting couples as spouse for the purpose of Farm Assist and Pre-Retirement Allowance.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Disqualification\"><\/span>Disqualification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Parents may be disqualified from receiving the payment if they have abandoned or deserted the child or failed to maintain him \/ her. Where a child is placed in foster care, or with a relative by the HSE he is generally deemed to reside with the female head of the household concerned.<\/p>\n<p>Disqualifications in relation to imprisonment and detention etc. apply to child benefit. The basic provision is, the child benefit is only paid to persons within the State. However, EU regulations may entitle a person to benefit who would not otherwise receive it.<\/p>\n<p>If a child is placed in care, then the parent would only be entitled to the benefit if he or she in fact maintains him.<\/p>\n<p>The early childcare supplement applied from 2006 until the beginning of 2010. The person entitled to child benefit received an additional significant supplement, until the child reached the age of five and a half. When the payment is abolished, a free pre-school year was introduced on a universal benefit basis for children of \u00a0three and four years of age.<\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Financial_Crisis_Modifications\"><\/span>Financial Crisis Modifications<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The 2011 Act <em>\u00a0<\/em>provided for the discontinuance of the payment of the grant for multiple births under the Child Benefit scheme with effect from 1 January 2012. This section also provides for the phased alignment of the different rates of monthly Child Benefit payable according to the family size into a single rate. The rates payable to the third and subsequent qualified children were reduced with effect from 1 January 2012 and further reduced from 1 January 2013, when there will be a single rate of \u20ac140 for each qualified child.<\/p>\n<p>The 2012 Act reduced the monthly rate of Child Benefit by \u20ac10 per child in respect of the first, second and third child. From January 2013, the monthly rate for each of the first three children would be \u20ac130. It also provides for a reduction in the monthly rate of Child Benefit by \u20ac10 per child, to \u20ac130, in respect of the fourth and each subsequent child from January 2014.<\/p>\n<p>The 2014 Act\u00a0 <em>\u00a0<\/em>provided for a \u20ac5 increase in the monthly rate of Child Benefit, bringing the\u00a0 rate from \u20ac130 to \u20ac135, with effect from 1 January 2015. In the case of twins, the monthly rate of Child Benefit increased from \u20ac195 per child to \u20ac202.50 per child, while in the case of multiple births of 3 or more children, the monthly rate of Child Benefit\u00a0 increased from \u20ac260 per child to \u20ac270 per child, with effect from 1 January 2015.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rates\"><\/span>Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The standard rate in 2022 is as follows.<\/p>\n<ul>\n<li>One child \u20ac140<\/li>\n<li>Two children \u20ac280<\/li>\n<li>Three children\u20ac420<\/li>\n<li>Four children \u20ac560<\/li>\n<li>Five children\u20ac700<\/li>\n<li>Six children\u20ac840<\/li>\n<li>Seven children\u00a0\u20ac980<\/li>\n<li>Eight children\u20ac1,120<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2023_Act\"><\/span>2023 Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Social Welfare (Child Benefit) Act 2023 \u00a0amends the regulation making powers in relation to Child Benefit. It enables the Minister to make regulations to increase temporarily the rates of social welfare payments. This Act allows a bonus to be paid to recipients of Child Benefit subject to a sunset clause of 31st December 2023.<\/p>\n<p><!--nextpage--><\/p>\n<h2>SWCA 2005<\/h2>\n<p>Part 4<\/p>\n<h4>Child Benefit (ss. 219-223)<\/h4>\n<p>219.<\/p>\n<h4>Qualified child.<\/h4>\n<p>(1)A child shall be a qualified child (in this Part referred to as &#8220;a qualified child&#8221;) for the purposes of child benefit where &#8211;<\/p>\n<p>(a)he or she is under the age of 16 years, or<\/p>\n<p>(b)having attained the age of 16 years he or she is under the age of 18 years and &#8211;<\/p>\n<p>(i)is receiving full-time education, the circumstances of which shall be specified in regulations, or<\/p>\n<p>(ii)by reason of physical or mental infirmity, incapable of self-support and likely to remain so incapable for a prolonged period,<\/p>\n<p>and<\/p>\n<p>(c)he or she is ordinarily resident in the State, and<\/p>\n<p>(d)he or she is not detained in a children detention school and is not undergoing imprisonment or detention in legal custody.<\/p>\n<p>(2)Notwithstanding subsection (1)(c), a child who resides with a qualified person and that person&#8217;s spouse, civil partner or cohabitant while the qualified person or that person&#8217;s spouse, civil partner or cohabitant &#8211;<\/p>\n<p>(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,<\/p>\n<p>(b)is a volunteer development worker, or<\/p>\n<p>(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,<\/p>\n<p>shall be a qualified child for the purposes of this Part.<\/p>\n<p>220.<\/p>\n<h4>Qualified person.<\/h4>\n<p>(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 &#8220;a qualified person&#8221;.<\/p>\n<p>(2)For the purpose of subsection (1) &#8211;<\/p>\n<p>(a)the Minister may make rules for determining with whom a qualified child shall be regarded as normally residing,<\/p>\n<p>(b)[deleted]<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>220A.<\/p>\n<h4>Regulations<\/h4>\n<p>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.<\/p>\n<p>221.<\/p>\n<h4>Amounts of child benefit.<\/h4>\n<p>(1)Subject to this Act, a qualified person shall be paid a monthly benefit of \u20ac140 in respect of each qualified child.<\/p>\n<p>(1A)[deleted]<\/p>\n<p>(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).<\/p>\n<p>(1C)The payment referred to in subsection (1B) shall cease to be payable on 31 December 2009.<\/p>\n<p>(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 &#8211;<\/p>\n<p>(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<\/p>\n<p>(b)a multiple birth of 3 or more children, of whom &#8211;<\/p>\n<p>(i)not less than 3 remain qualified, shall be 200 per cent of the amount specified in subsection (1),<\/p>\n<p>(ii)not less than 2 remain qualified, shall be 150 per cent of the amount specified in subsection (1), or<\/p>\n<p>(iii)one remains qualified, shall be payable at the amount specified in subsection (1).<\/p>\n<p>(3)[deleted]<\/p>\n<p>(4)[deleted]<\/p>\n<p>(5)[deleted]<\/p>\n<p>(6)[deleted]<\/p>\n<p>(7)[deleted]<\/p>\n<p>(8)[deleted]<\/p>\n<p>221A. Compensatory payment.<br \/>\nCeased from 31 December 2010<br \/>\n(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 &#8211;<\/p>\n<p>(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<\/p>\n<p>(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).<\/p>\n<p>(2)Subject to subsection (5), an amount of \u20ac15 shall be payable in respect of a child referred to in subsection (1) for each week or part thereof in which the conditions in &#8211;<\/p>\n<p>(a)subsection (1) (a), or<\/p>\n<p>(b)subsection (1) (b),<\/p>\n<p>are satisfied until the date on which that child attains the age of 19 years.<\/p>\n<p>(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.<\/p>\n<p>(4)Subject to subsection (5), an amount of \u20ac15 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.<\/p>\n<p>(5)The amount payable under subsection (2) or subsection (4) in respect of a child whose birth was part of &#8211;<\/p>\n<p>(a)a multiple birth of 2 children, of whom 2 remain qualified, shall be \u20ac22.50, or<\/p>\n<p>(b)a multiple birth of 3 or more children, of whom &#8211;<\/p>\n<p>(i)not less than 3 remain qualified, shall be \u20ac30,<\/p>\n<p>(ii)not less than 2 remain qualified, shall be \u20ac22.50, or<\/p>\n<p>(iii)one remains qualified, shall be \u20ac15.<\/p>\n<p>(6)Only one weekly amount shall be payable pursuant to subsection (2) (a), (2) (b) or (4).<\/p>\n<p>(7)For the purposes of this section &#8211;<\/p>\n<p>(a)the Minister may make rules for determining with whom a child referred to in section 221(1A) shall be regarded as normally residing,<\/p>\n<p>(b)a child referred to in section 221(1A) shall not be regarded as normally residing with more than one person, and<\/p>\n<p>(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.<\/p>\n<p>(8)Section 221(1A) and this section shall cease to have effect on 31 December 2010.<\/p>\n<p>222.<\/p>\n<h4>Exclusion of child benefit for superannuation or pension purposes.<\/h4>\n<p>Income from child benefit shall not be reckoned for the purpose of any abatement provisions in any enactment relating to superannuation or pensions.<\/p>\n<p>223.<\/p>\n<h4>Payments to persons absent from State.<\/h4>\n<p>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.<\/p>\n<p>Part 4A<\/p>\n<h4>Early Childcare Supplement (223A-223B)<\/h4>\n<p>223A. Entitlement to early childcare supplement.<br \/>\nCeased from 1 December 2009<br \/>\nSubject 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 &#8216;early childcare supplement&#8217;) 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.<\/p>\n<p>223B. Amount of early childcare supplement.<br \/>\nCeased from 1 December 2009<br \/>\n(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 \u20ac498 in any year, payable in equal monthly instalments of \u20ac41.50.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-19799\" data-postid=\"19799\" class=\"themify_builder_content themify_builder_content-19799 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>General Child Benefit (formerly Children\u2019s Allowance) is one of the few universal benefits under the Irish Social Welfare System. It is paid regardless of the means of the children and parents and regardless of social insurance contribution. The rate of payment is uniform but higher rate applies to third and subsequent children. Child Benefit is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[284],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19799"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=19799"}],"version-history":[{"count":15,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19799\/revisions"}],"predecessor-version":[{"id":35045,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/19799\/revisions\/35045"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=19799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=19799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=19799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}