Tuesday, 16 June 2020
Department of Employment Affairs and Social Protection
Child Benefit is payable in respect of children who are ordinarily resident in the State, regardless of citizenship, provided the applicant satisfies the habitual residence condition. Notwithstanding this, Child Benefit is classified under EU law as a Family Benefit. Applicants whose entitlement to Child Benefit derive from the application of the provisions EU Regulation 883/04 do not have to satisfy the habitual residence condition, as European legislation takes precedence over Irish legislation.
As a family benefit, Child Benefit is exportable in cases where the applicant is working in Ireland, but where the child is living in another EU/EEA states. However, the exportability of Child Benefit does not extend to children who are living in non-EU/EEA states, regardless of the citizenship of the child.
Under domestic legislation, Child Benefit is paid to the parent that the child resides with predominantly and therefore the constituent in this case does not, based on the details provided, appear to satisfy conditions for payment under domestic rules or EU rules.