Publication
Operational Guidelines: Child Benefit
From Department of Social Protection
Published on
Last updated on
Ireland / United Kingdom Social Security arrangements from 1 January 2021
The European Union and the United Kingdom agreed a Trade & Cooperation Agreement which contains a Protocol on Social Security to take effect from 1 January 2021. The Protocol provides for a wide range of social security issues into the future. On the 31 December 2020, the Convention on Social Security agreed between Ireland and the United Kingdom was commenced. Together these Agreements ensure that all existing social security arrangements for Irish & UK citizens are maintained into the future. Ireland as an EU Member State, will extend on a unilateral basis the advantages of the Convention to Union citizens, as required.
For Brexit-related information see:
For information on social welfare entitlements see:
Description of Scheme
Child Benefit is a payment to a qualified person (usually the mother) for a qualified child. It is paid monthly in respect of each qualified child. There are no PRSI conditions and it is not means tested or taxable.
Information Leaflet:
Legislation
The main provisions relating to Child Benefit are in Part 4 (Sections 219 to 223 and sections 241, 242, 246, 282, 300, 301, 302, 334, 336, 341) of the Social Welfare Consolidation Act 2005 and in Articles 159, 160, 161, 178, 179, 181, 188, 192, 193, 196, 197, 198, 199, 200, 201, 202, 206, 211, 242, 243, 244, 246, and 247 of the Social Welfare (Consolidated Claims, Payments and Control) Regulations, 2007. S.I. No. 142 of 2007
Administration
Child Benefit is administered by:
Child Benefit Section
Address:
Child Benefit Section, Department of Social Protection, St Oliver Plunkett Road, Letterkenny, Co. Donegal, F92 T449.
Website:
Email:
Phone number:
The child must be a qualified child.
The applicant must be a qualified person.
To qualify for Child Benefit the applicant must satisfy the Habitual Residence Condition (Please see separate guideline Habitual Residence Condition and section below regarding application of HRC to EEA Workers).
Qualified Child
A child is a qualified child for Child Benefit if he or she is:
- under 16 years of age
- aged 16, 17 or 18 and either in full-time education or incapable of self-support by reason of long-term physical or mental disability
- ordinarily resident in the State
- not detained in a reformatory, industrial school or in legal custody
Full-Time Education and Training
This involves attending on a full-time basis a course of instruction by day at an institute of education.
This does not include courses:
- which form part of an employment or apprenticeship or work experience programme
- which arise from employment
- where the period of paid work experience exceeds the time spent in the classroom
- run by Teagasc where, in an academic year, the period of work experience exceeds the time spent in the classroom
Disability
If a child aged 16, 17, or 18 is medically certified as incapable of self-support by reason of physical or mental disability, and is likely to remain so for a prolonged period, the child is a qualified child for child benefit purposes.
The Deciding Officer will seek the advice of the Chief Medical Officer as to the acceptability of the certification.
Residence of the Child
The child must be ordinarily resident in the State.
This requirement is deemed to be satisfied in cases of:
- members of the Irish Defence Forces or the Irish Civil Service serving abroad
- volunteer development workers
- persons temporarily employed abroad by an Irish employer and paying Irish social insurance contributions
Child Living Full-Time With Mother/Step-Mother
Child Benefit is paid to the mother (or step-mother).
Child Living Full-Time With Father/Step-Father Only
Child Benefit is paid to the father (or step-father).
Child Not Residing Full-Time With Either Parent
a. Parents residing in separate households
Child Benefit is payable to the parent with whom the child resides most of the time. If the child resides 50% of the time with each parent, the mother is paid.
b. Parents Deceased/Children Abandoned
Child Benefit is payable to the woman who has care and charge of the child in the household in which the child lives (or the head of the household where there is no such woman in the household).
c. Child Fostered
When a child has been placed in foster care by Túsla, Child Benefit may continue to be paid to the child's mother or father for a period of 6 months from the date of the child's placement. Payment may then transfer to the foster parent(s) provided that the child has been in their continuous care for a period of 6 months.
d. Children In Institutions
Where a child is placed in an Institution on a voluntary basis, Child Benefit is payable to the person who would normally get the benefit - provided that person is making adequate contributions towards the cost of the child's maintenance in the institution.
Child Benefit is not payable where a child is detained in an institution or undergoing imprisonment or detention in legal custody.
(NOTE: These residence rules are different to those applying to child dependents for the purpose of increases in payments of other benefits and assistance.)
Child Benefit is classified under EU law as a Family Benefit. Applicants whose entitlement to Child Benefit derive from of the provisions of EEC Regulation 883/04 do not have to satisfy the condition as European legislation takes precedence over Irish legislation.
These rules apply to employed or self-employed EEA nationals, who have become subject to Irish PRSI since coming to Ireland, and their entitlement continues if they become unemployed and receive Irish Unemployment Benefit.
Payment for children in another EEA State:
The benefit is payable even if the children are resident in another EEA State. The amount of Child Benefit payable by the department will depend on whether there is entitlement to Family Benefits from another EEA State in respect of the same child(ren). The claim should be made in the country of work which will then contact the other country to ensure that the full entitlement is received. If your family are residing abroad please state the relevant social security number on your claim form i.e. Polish customers must provide the NIP and PESEL numbers of all family members.
Child Benefit is payable in respect of children who are ordinarily resident in the State, regardless of citizenship, provided the applicant satisfies the habitual residence condition. Spouses/Civil Partners/Cohabitants of work permit holders who are not permitted to work in the State are given the benefit of their spouse’s/civil partner’s/cohabitant’s status to enable them satisfy the habitual residence condition for Child Benefit.
Non EEA nationals are required to provide a GNIB Card, or other legal documentation as evidence that they are legally resident in this country before payment is made.
In applying the habitual residence condition, deciding officers must have due regard to the five factors as set down by the European Court of Justice in its relevant case law.
These include:
- length and continuity of residence in a particular country
- length and purpose of absence from a particular country
- nature and pattern of employment
- applicant's main centre of interest
- future intentions of applicant concerned as it appears from all the circumstances
See the Habitual Residence Condition Guidelines for further explanation of these factors.
Absence from the State
Child Benefit is not payable outside the State except for the specific groups mentioned above.
Rates of Payment
Details of current rates are contained in Booklet SW 19.
Basic Monthly Rates
Since 1 January 2014, the standard monthly rate of Child Benefit applies to each child (other than in cases of multiple births, as below).
Monthly Rates For Multiple Births
Twins are paid at one and a half times (150%) the standard monthly rate for each child.
All other multiple births are paid at double (200%) the standard monthly rate for each child.
These increased payments continue for as long as all of the children remain qualified.
Grants for Multiple Births
Grants for multiple births were discontinued from 1st January 2012.
For customers who come into the State, the Child Benefit claim form is a CB1 (a CB2 is also required in the case of a child aged 16, 17, or 18) and should be completed in full, and in time, and signed by the customer. The customer should quote a Personal Public Service (PPS) Number. A PPSN is required for the customer and their children before they apply. A PPSN will be allocated at their local PPS Number Registration Centre.
Where there is a change of qualified adult in respect of a child/children, the person now qualified should make a claim for Child Benefit by submitting a CB1 application form (and a CB2 application form if the child is aged 16, 17 or 18).
However, if the child is born in Ireland, when the customer registers the birth of the child the department will initiate a Child Benefit claim for the child:
- if the customer is claiming Child Benefit for their first child, a new claim is created by the department and a partially completed claim form is sent to the customer for their signature and payment details. The child is also given a Personal Public Service (PPS) Number. To apply online, the customer must be invited to do so by the department and have a Public Services Card and an existing verified MyGovID account
- if the customer is claiming Child Benefit for an additional child, the new child is added to the Child Benefit claim and payment begins automatically from the month after the birth. A letter confirming payment will be sent to the customer by the department. The child is also given a Personal Public Service (PPS) Number
Child Benefit must be claimed within 12 months of the date:
- on which the child was born
or
- on which the child became a member of the family
or
- on which the child/family came to reside in Ireland
If the child is living in another EU country an application must be made within 12 months of the customer commencing employment in Ireland.
When the claim is made within this time period, Child Benefit will be paid from the first day of the month after the child is born or becomes a member of the family or after the family takes up residence in Ireland.
If a claim is made late, it is paid from the first day of the month after the claim is received. Claims can be backdated if the Deciding Officer is satisfied that there was good cause for the delay in making the claim.
(See also separate guideline on Claims and Late Claims re general information on claims and late claims)
The Child Benefit customer is responsible for the production of certificates, documents, information and evidence required, including Birth Certificates, GNIB Cards, passports etc.
These certificates are available at a reduced cost from any Registrar of Births. The reduced rate certificate is retained by Child Benefit Section. All other birth certificates (e.g. full-rate or foreign birth certificates etc.) are returned to the customer.
Baptismal certificates, photocopies of birth certificates or short version birth certificates are not acceptable.
It is an offence for a person to knowingly make a false or misleading statement or to provide documents or information which he or she knows to be false in some respect for the purpose of obtaining or establishing entitlement to benefit, or benefit at a higher rate. Penalties for false or misleading statements made to obtain Child Benefit include prosecution leading to a fine, a prison term or both.
Where there is doubt about the fulfilment of a condition of entitlement, or where necessary documentation is not to hand, further enquiries will be made. The enquiries may be made either by telephone, correspondence with the customer or by referring the file to a Social Welfare Inspector for investigation.
Claims are decided by Deciding Officers appointed by the Minister under Section 299 of the Social Welfare Consolidation Act 2005. A notification of the decision is issued to the customer. If a claim is disallowed a reason for the disallowance is given. If the claim is allowed, a notification is also issued which includes details as to how payment is to be made.
A person who is dissatisfied with the Deciding Officer’s decision may appeal the decision.
The appeal should be made in writing to:
Chief Appeals Officer
Address:
Social Welfare Appeals Office, D'Olier House, D'Olier Street, Dublin 2, D02 XY31.
Phone number:
within 21 days of the notification of the Deciding Officer’s decision, stating the grounds of their appeal.
When notified of such an appeal, a statement is prepared on the facts relied on by the Deciding Officer in making the decision and on the extent to which the facts and contentions advanced by the appellant are admitted or disputed. This statement is sent with the file to the Appeals Office.
Where the grounds of appeal put forward by the customer are in conflict with previous statements made by the customer or with the facts/evidence considered by the Deciding Officer, Child Benefit section correspond with the customer for further information before completing the statement.
Where new information is made available as part of an appeal by the customer, a Deciding Officer may revise a decision on entitlement, if it is to the advantage of the customer. The notification of the revised decision should request the customer to advise whether he or she is satisfied with the revised decision or wishes to pursue the appeal. If the customer is satisfied, the Appeals Office must be notified accordingly.
The claimant may choose to receive payment either:
- at the Post Office of choice
or
- by direct payment electronically to a nominated Bank or other financial institution
Child Benefit is payable as long as the child remains qualified.
(See qualifying conditions above.)
See separate guideline on Payments regarding the action to be taken when the customer’s Social or Public Services card is reported as lost or stolen.
The customer must notify the department of any changes in circumstances which may affect their entitlement.
A list of such circumstances is as follows:
- change of address
- change of Post Office/bank or other financial institution
- child aged 16, 17 or 18 finishes education or changes/leaves school/college
- death of a child for whom benefit is being paid
- you or your child are imprisoned or admitted to a home or detention centre
- a child is no longer with or in the care of the customer
- a child is abandoned, deserted or removed from your custody
- you or your child leaves the State
- you marry or enter into a civil partnership or civil union
- you or your spouse, civil partner or cohabitant start(s)/ceases work in another EU country
- the person receiving child benefit dies
- you give birth to, adopt or foster further children
- your family come to live in the Republic of Ireland
Payment of child benefit may be extended beyond the age of 16 years to the child's 19 birthday (see above). The Child Benefit section will send the customer an application form in advance of the child’s 16th birthday. This form, signed by the customer and certified by relevant school, or institution, is necessary in order for benefit to be extended. Similarly, if the child has a physical or mental disability and is unable to support themselves the form should be certified by a doctor.
A review is initiated when the department is notified of any changes in the circumstances of the customer or child which may affect entitlement.
Periodic reviews are also carried out to confirm that the qualifying conditions continue to be fulfilled.
Where a question arises as to whether the conditions for the receipt of Child Benefit are fulfilled, and initial enquiries fail to establish continuing entitlement, payment may be suspended in whole or in part until the question has been decided.
This will be done for example if there is reason to believe that:
- either the customer or child is no longer alive, or is not resident at the given address
- the child is no longer living with the customer
- the customer or child has left the State
- the child is aged 16, 17, or 18 and is no longer incapacitated or in full-time education
Where an overpayment arises on a Child Benefit claim, the overpayment must be recovered by the department.
See separate guidelines on "Overpayment Recovery - Guidelines on the Recovery of Debt by Department of Employment Affairs and Social Protection”.