Section 5 provides for the improvements in child benefit as announced in the budget. Section 5 (1) provides for an increase of £2 in the rates of child benefit, bringing the rate payable for each of the first two children to £29 and the rate payable for third child onwards to £34. Section 5 (2) provides that the increased rates will come into effect on 1 September 1996. Section 5 (3) increases from £200 to £500 the grant payable on the birth of twins. This subsection also provides for an additional grant of £500 payable in respect of twins on reaching the ages of four and 12. Section 5 (4) provides that these improvements will apply in the case of twins who are born and who will reach age four or 12 on or after 1 January 1996.
Under existing provisions child benefit can be paid outside of the State to a parent who is resident abroad where that person or his or her spouse or partner is serving as a member of the Defence Forces or the Civil Service. Section 5 (5) extends to these provisions to a qualified parent where the parent or his or her spouse or partner is working abroad as a volunteer development worker or working abroad on a temporary basis insured under the Social Welfare Acts.