The person concerned did not qualify for child benefit as under Social Welfare legislation she is not the qualified person for receipt of the payment. Section 159 (1) of S.I. 142/2007 provides that the person with whom a qualified child shall be regarded as normally residing shall be determined in accordance with specified Rules. Subject to Rule 2, a qualified child, who is resident with more than one of the following persons, his or her – Mother, Stepmother, Father Step-father - shall be regarded as normally residing with the person first so mentioned and with no other person.
Section 159 (4) of S.I. 142/2007 provides that a qualified child, who is resident elsewhere than with a parent or a step-parent and whose mother is alive, shall, where his or her mother is entitled to his or her custody whether solely or jointly with any other person, be regarded as normally residing with his or her mother and with no other person. While the mother retains custody of the children, it is not possible under Social Welfare legislation to award child benefit to any other person.