Finian McGrath (Dublin North Central, Independent)
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368. To ask the Minister for Social Protection the position regarding child benefit in respect of a person (details supplied) in Dublin 13; and if she will make a statement on the matter. [22284/14]

Joan Burton (Dublin West, Labour)
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Child benefitis a monthly payment made to families with children in respect of all qualified children. It is a "universal" payment (not subject to a means test or based on social insurance contributions), paid in respect of qualified children up to the age of 16 years. The payment continues to be paid in respect of children up to their 18th birthday who are in full-time education, or who have a physical or mental disability.

Child benefit is not a taxable payment. Any issue that the person concerned has in relation to taxation of income is a matter that should be taken up with Revenue.