In 2013, the child benefit payment will be paid to around 609,000 families in respect of some 1.16 million children and expenditure is estimated to be approximately €1.9 billion.
In general, child benefit is payable in respect of children who are ordinarily resident in the State. There is a comprehensive certification and review programme in place in the Department to ensure that child benefit is only paid to customers who continue to fulfil the qualifying conditions including residence.
There is no specific provision in social welfare legislation covering entitlement or otherwise to child benefit payment during absence abroad on holiday. In effect, where absences are brought to my department’s attention or come to light as a result of control exercises, each case is decided on its own merits. However, as a general rule, absence abroad for a period up to two months would be considered as a holiday and therefore would not usually lead to suspension of payment except in exceptional circumstances.