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Child Benefit is a monthly  payment made to anyone bringing up a child or young person in Northern Ireland.  It is paid for each child or young person that qualifies and most people bringing up a child or young person can get Child Benefit.

You do not need to be the parent of the child or young person to qualify, but you must be responsible for them.  For futher information please visit - www.hmrc.gov.uk - Child Benefit

Contact the Child Benefit Office

Incomes over £50,000

If you, or your partner, have an individual income of more than £50,000 and one of you is entitled to Child Benefit you might be affected by a new tax charge. For further information visit the HMRC website - www.hmrc.gov.uk

Cross border issues

Cross border workers must apply for child benefit in the country were they work. Unless one parent is employed or is self employed on each side of the border, then they should apply in the country of residence of the children.  Source - www.welfare.ie - page 11, example 11

EU Citizens are usually required to claim benefits in the country where they last worked and paid Social Insurance Contributions.

Under EU Regulations, the country of employment pays the family benefits even though the family may reside in another EU member state. If both parents are employed in two different countries, the country of residence of the children pays the family benefits and the other State considers a supplement payment. (If you are in any doubt about where to apply , North or South, you should apply in both jurisdictions as this will ensure you apply within the 12 month timeframe.)

A supplement payment is the difference between the total amount of family benefits payable in the UK (Child Benefit + Child Tax Credit) and Ireland (Child Benefit).

Bundling - When applying for a top up of Child Benefit from the South, NI Child tax credits are bundled together with Child benefit received in the North and the total amount is taken away from the Irish Child Benefit rate.  The shortfall, if any, is then paid out as a supplement.

Confirming entitlement to Child Tax Credits can delay this process and currently there are cases that have been delayed for over 12 months. However, If your household income is above the income threshold you will not qualify for child tax credits.

Frequently cross border applications for Child Tax Credits are deemed Complex Cases. When dealing with the Tax Credits Office you should ask to speak to someone with knowledge of EU regulations or a Team Leader

If this is the situation the Child benefits authorities in the ROI will require documentary evidence of this ie P60's or a letter from a certified accountant verifying that the income is above the threshold and as such no child tax credits are payable. Once the ROI authorities are satisfied the income is above the threshold they will pay the exact difference between the child benefit received in the North and the amount payable in the South.

The Irish Child Benefit application form is available for download - Form CB1

For further information please contact the Child Benefit Section of the (Irish) Department of Social Protection: Telephone 00353 (0)74 916 4400 or Locall 1890 400 400

See also

• Border People - Child Benefit in Ireland
• HM Revenue and Customs | Child Benefit
• NIDirect
• Citizen Advice Bureau

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