221B. (1) Subject to subsection (2) and this Act, and notwithstanding any monthly benefit made or payable under section 221(1), a qualified person shall become entitled to one, and only one, additional payment of €280.00 in respect of a qualified child where in respect of the qualified child—

(a) the date of birth of that qualified child falls on or after 1 December 2024, or

(b) the day of placement of that qualified child occurs on or after 1 December 2024.

(2) A qualified person shall not be entitled to a payment under subsection (1) where he or she becomes a qualified person on a date which is more than F1244[3 months] after the birth of the qualified child, or more than one month after the day of placement of the qualified child, as the case may be.

(3) In this section, ‘day of placement’ has the same meaning as it has in section 2(1) of the Parent’s Leave and Benefit Act 2019.]