Child benefit is payable generally to the mother in respect of children who are under 16 years of age, or aged between 16 and 19 and either disabled or in full-time education. Child benefit is paid up to the date certified by the school or college that the child is attending, which in most cases is the end of the academic year in June. The child benefit year runs from June to May and in cases where a child is certified as being in full-time education to June, a payment is made for the month of June by either a renewal book, containing a single voucher, or directly into the customer's bank account.
The procedure regarding family income supplement, FIS, is where a person has a claim for an only child and that child reaches 18 in April or May a form is issued which is to be stamped by the school. Where the child is sitting the leaving certificate, family income supplement is paid until the end of June. Otherwise FIS is paid until the end of May. Where there are other children in the household, the fact that the child reaches 18 does not affect the FIS payment and it continues to be paid at the same rate until the end of the normal 52 week payment period unless the child signs on for unemployment payment in his or her own right.