Social Welfare (Child Benefit) (Normal Residence) Rules, 1992.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: These Rules may be cited as the Social Welfare (Child Benefit) (Normal Residence) Rules, 1992.
2 Normal residence.
num: 2
paragraphs: A qualified child who is resident with more than one of the following persons—
—his mother,
—his step-mother,
—his father,
—his step-father,
shall be regarded as normally residing with the person first so mentioned and with no other person.
3 A child resident with one only of persons mentioned in Rule 2.
num: 3
paragraphs: A qualified child who is resident with one only of the persons mentioned in Rule 2, shall be regarded as normally residing with that person and with no other person provided, where that person is the father and he is cohabiting with a woman as husband and wife, this Rule shall not apply in respect of the child where the father so elects and, on such an election, the child shall be regarded as normally residing with the woman with whom the father is cohabiting.
4 Where mother is alive.
num: 4
paragraphs: A qualified child, who is resident elsewhere than with a parent or a step-parent and whose mother is alive, shall, where his mother is entitled to his custody whether solely or jointly with any other person, be regarded as normally residing with his mother and with no other person.
5 Where father is alive.
num: 5
paragraphs: A qualified child, who is resident elsewhere than with a parent or a step-parent and whose father is alive shall, where his father is entitled to his custody whether solely or jointly with any person other than his mother, be regarded as normally residing with his father and with no other person.
6 Where Rules 2 to 5 do not apply.
num: 6
paragraphs: A qualified child, to whom none of the foregoing Rules apply, shall be regarded as normally residing with the woman who has care and charge of him in the household of which he is normally a member and with no other person provided that where there is no such woman in that household he shall be regarded as normally residing with the head of that household and with no other person.
7 Where Rules 4 and 5 apply.
num: 7
paragraphs: Where the normal residence of a qualified child falls to be determined under Rule 4 or 5 and the person with whom he would thus be regarded as normally residing has abandoned or deserted him or has failed to contribute to his support, the relevant Rule shall cease to apply in respect of that child and the person with whom the child shall be regarded as normally residing shall be determined in accordance with Rule 6.
8 Revocation.
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paragraphs: The Social Welfare (Children's Allowances) (Normal Residence) Rules, 1974 ( S.I. No. 198 of 1974 ) are hereby revoked.
GIVEN under the Official Seal of the Minister for Social Welfare this 19th day of October, 1992.
CHARLIE McCREEVY,
Minister for Social Welfare.
EXPLANATORY NOTE.
These Rules set out the person with whom a qualified child is to be regarded as normally residing for the purposes of determining entitlement to Child Benefit. It includes provision to enable any children of a cohabiting couple to be counted as one family for the purposes of qualifying for the higher rate of Child Benefit for the fourth and subsequent children.