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

I am happy to give further clarity to the Deputy on this matter. Child benefit is a payment that is not means tested and is not taxed and I have no intention of changing that. The payment will remain un-means tested and it will not be taxed. Child benefit for children aged under 16 is not linked to school attendance but children aged 17 and 18 do have to be attending school or have a physical or mental disability. Controls are in place to make sure that is the case.

I had discussions last week with the Minister for Children and Youth Affairs, Deputy Katherine Zappone, and the Minister for Education and Skills, Deputy Richard Bruton, and the common view of the three Ministers is that those who are involved in educational welfare and monitoring truancy do not believe giving them a further tool with which to enforce school attendance by withholding child benefit payments for children aged 16 or younger would be useful. As that is a matter for them, I see no reason to change the law given that, in their view, the tool would not be useful, but it is the case for 17 and 18 year olds that the payment is linked to school attendance.

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