Leo Varadkar (Dublin West, Fine Gael)
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Question 349: To ask the Minister for Social and Family Affairs when children's allowance and child benefit were introduced; the Minister who introduced same; and if she will make a statement on the matter. [16291/09]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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The original Children's Allowance (CA) scheme was introduced in 1944. It was originally payable in respect of third and subsequent children on a non means tested basis but this was extended over time to cover all children. The scheme was introduced by Mr. Sean Lemass, TD, Minister for Industry and Commerce as the Department of Social Welfare was not established until 1947. Childrens Allowance was not means tested.

An element of overall targeting was introduced by means of an income tax 'clawback' which meant that receiving CA in respect of any child had the tax allowance for that child reduced. However this feature was abolished over time. CA was abolished in 1986 and replaced by Child Benefit (CB). CB was introduced in April 1986 with a view to providing, inter alia, a more significant independent income for mothers whose work is in the home and to help improve the incentive to take up paid work. The change also took place in the context of improved payment levels and the abolition of child tax allowances in the income taxation code. The Minister for Social and Family Affairs at that time was Ms. Gemma Hussey, TD.