Child benefit is a payment made in respect of a child for the purpose of meeting some of the cost of child rearing. Under the relevant child benefit legislation, it is only payable to one parent, usually the mother.
If the child resides part time with both parents, the benefit is payable to the mother unless the child resides with the father for more than 50% of the time. As a result, it is not possible to split the payment between the parents, even when the caring duties are shared.
In common with all other schemes of the Department, qualifying conditions for Child Benefit are kept under review to ensure that the best interests of the children are prioritised.
i hope this clarifies the matter for the Deputy.