As outlined in my previous reply, the implementation of this proposal in full in respect of all qualified children would cost approximately €185 million at current rates. There are a number of selective measures to support low-income families with children up to 22 years of age in full-time education.
Employees on low earnings with families are provided with in-work cash payments through the family income supplement scheme. Under this scheme, a qualified child is any child under the age of 18 or aged 18 to 22 if in full-time education. This supplement is paid where a family's net weekly income – gross pay less tax, PRSI, health contribution, superannuation – is below a specified income limit for the family size. Over 12,000 families benefit from this scheme, receiving an average payment of approximately €60 per week.
Also, as stated in my previous reply, entitlement to child dependant allowance has been extended to age 22 from October 2003 where the parent of a full-time student has been in receipt of a short-term social welfare payment for six months or more. The provision already applies to recipients of long-term payments.
Any proposal to extend child benefit entitlement, even on a phased basis, would have to be considered in the light of available resources and competing budgetary priorities.