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.
As a family benefit, Child Benefit is exportable in cases where an applicant is working in Ireland but where the child is living in another EU/EEA state. However, the exportability of Child Benefit does not extend to children who are living in non-EU/EEA states, regardless of the citizenship of the child.
Under Irish legislation, child benefit is paid to the parent that the child resides with predominantly and therefore, as outlined previously, the individual referred to does not appear to satisfy the conditions for payment under domestic or EU legislation.
There are no plans at present to amend the qualifying conditions for child benefit. Child benefit is paid to an applicant in respect of a child, and therefore it is the applicant who must satisfy the qualifying conditions. This is regardless of the citizenship of the child.