Brian Lenihan Jnr (Dublin West, Fianna Fail)

The Minister for Health and Children will give full details of this new arrangement which will come into force on 1 January 2009.

I fully expect that the Commission on Taxation will examine options relating to the tax treatment of universal child benefit payments. I look forward to giving careful consideration to any progressive proposals it may make in this area. At this stage, the Government has decided to limit the entitlement to child benefit and early child care supplement. Child benefit payments will cease for 18 year olds from January 2010——

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