Child Benefit is payable in respect of all children normally resident in the State, up to the age of sixteen or up to eighteen years of age if the child is in full time education or physically or mentally handicapped.
In the last budget the rate of child benefit was increased from £15.80 to £20 in respect of each of the first three children and to £23 in respect of the fourth and subsequent children.
While the rate of child benefit paid in Ireland is relatively low in an EC context, it should be noted that five member states operate a means/income test in relation to child benefit payments, whereas other countries, including Ireland, make child benefit payments regardless of income or insurance contributions.