The position with regard to career breaks in the Civil Service is as follows. Staff may apply for them for purposes such as (text taken from Circular):
(a) child rearing,
(b) other domestic purposes (such as care of a sick relative),
(c) education and travel abroad.
(d) There are special provisions for special leave for genuine self-employment or for starting up a business with employment potential.
In all cases applicants for career breaks are obliged to provide details of the exact purpose for which the career break is to be used and to sign a formal understanding to abide by the rules of the scheme.
If it comes to the attention of the Department/Office that someone is using a career break for a purpose other than that for which the career break was granted, the career break may be terminated immediately and the officer may be subject to disciplinary proceedings.
While the above is restrictive in nature - I do know of 1 or 2 people who have taken career breaks from the Civil Service and who were working elsewhere here in Ireland (which is forbidden under the terms of the scheme).