Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

There is no question of the Revenue or the Department of Finance interfering in family arrangements. In normal circumstances it is self-evident who the primary carer is because that person looks after the child for more than half the year. If there is contention about this, the first marker the Revenue will use is who receives the child benefit because that marker will have been used previously by the Department of Social Protection in paying child benefit.