child benefit

Hithere246 wrote: »

If a person is an Irish national, having lived abroad for all their adult life and returns to Ireland with their children, are they entitled to child benefit, or would it be dependent on them building up tax credits?
TIA

Being an Irish citizen isn’t important. It’s being an EU citizen, which you are.
If you are an EU citizen (you are) AND working in Ireland then you will be deemed to have fulfilled
the HRC
http://www.welfare.ie/en/Pages/Habitual-Residence-Condition_holder.aspx
and you will be eligible for Child Benefit.
If you are an EU citizen (you are) and NOT working then you will have to complete the Child Benefit application form:

http://www.welfare.ie/en/pdf/CB1.pdf

https://www.welfare.ie/en/pdf/cb2.pdf

AND
The HRC form:

http://www.welfare.ie/en/pdf/hrc1.pdf