The Child Benefit (CB) scheme has, in recent years, experienced significant expansion in the volume of claims received, the rates of payment and the diversity of the customer base. The primary reason for the various types of review is to ensure that CB customers are made aware of their obligations with regard to their continued entitlement. A fraud and error survey on child benefit highlighted in the case of 500 Irish Nationals surveyed, the extent of fraud that arose was 1.7% as compared to 13.9% in the case of 500 non-Irish Nationals surveyed, giving an overall level of fraud of 2.3% when weighted against the scheme client base.
The control policy for the child benefit scheme was reviewed to ensure that controls against fraud and abuse of the scheme continue to be effective and relevant. As a result of this review, enhanced and updated control measures have been devised, which include the automated issue of forms (certificates) to sub-sets of selected groups of customers for completion to confirm they continue to satisfy the conditions for receipt of Child Benefit. Employment certificates are issued every three months, to everyone paid under EU regulation 1408/71, irrespective of nationality (and including Irish nationals), to ensure that such customers continue to qualify for Child Benefit from this State. Residency certificates are issued every three months to all non-Irish national claimants, living with their children in Ireland and to all nationalities who are paid Irish Child Benefit based on their entitlements under EU regulation 1408/71. Information on a customer's nationality is provided by the customer.