Child Benefit and EU Regulations
EU/EEA citizens and Swiss nationals working in Ireland, do not have to satisfy the habitual residence condition for Child Benefit.
If you are an EU/EEA citizen or a Swiss national and work in a country covered by EU Regulations, this country usually pays Child Benefit even if your family is living in another country. However, if your children are living in another EU/EEA country you should still apply for any Family Benefit you are entitled to there. If the Family Benefit you get in the country your children are living is less than the Child Benefit payment here, your Child Benefit payment will make up the difference. For more information on how EU rules affect Child Benefit, contact Child Benefit Section (see 'Where to apply' below).
Countries covered by EU Regulations are: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lichenstein, Lithuania, Luxembourg, Malta, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, Switzerland, the Netherland, United Kingdom (excluding the Channel Islands).
Non-EU/EEA citizens must be "habitually resident" in Ireland to quality for Child Benefit. [broken link removed].