Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

That is correct. It is done anyway, but not frequently. Some 408,000 reviews are undertaken every year, but this is done infrequently. I do not have the exact figures, though. It is being put into law so that we have a legislative basis to underpin what is done already, namely, to require employers to give us certain information. This makes it more convenient than potentially having to do a large number of reviews to establish whether someone is still habitually resident.

As provided in this legislation, I will have to set out in detail in the regulations exactly what information will be sought from employers for child benefit purposes. If the Dáil or Seanad is not happy with those regulations, they can be revoked.