Ruairi Quinn (Dublin South East, Labour)
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Question 280: To ask the Minister for Social and Family Affairs further to Parliamentary Question No. 214 of 24 October 2007, the way he reconciles two sentences in his reply (details supplied); and if he will make a statement on the matter. [26997/07]

Martin Cullen (Waterford, Fianna Fail)
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Further to my reply of 24 October 2007, there are two basic rates of child benefit; the lower rate which is payable in respect of each of the first two qualifying children, and the higher rate, payable in respect of the third and subsequent qualifying children.

A qualified child is one who is under 16 years of age, or aged 16 to 18 and attending full-time education. In the case of twins, an amount equal to 150% of the appropriate rate, i.e. one and a half times the lower or higher rate as applicable, is paid in respect of each child. In the extract quoted from my previous reply, the salient terms are 'qualified' and 'qualifying', as the basic rate of child benefit payable is determined solely on the basis of the number of eligible, or qualifying, children in the family. It is not determined on the basis of the place of each individual child within the family. This is an important distinction where, for instance, there are non-qualifying children such as children over the age of eighteen, or over the age of sixteen and not in full-time education.

Accordingly, where twins are involved, rates could vary as follows: (a) As the higher CB rate is payable in respect of a third and subsequent qualified child, 150% of the higher rate is payable for each of a set of twins where they both fall into this category, (b) A set of twins may constitute the second and third of three qualifying children, e.g. in three-child families or where older children in the family cease to qualify for child benefit. In this scenario, one would receive 150% of the lower rate, the other 150% of the higher rate. (c) Where a set of twins are the only qualified children in a family, both receive 150% of the lower CB rate.