So how come we cant restrict or tax to zero child benefit to children with Irish citizenship who live outside of Ireland yet the French can levy taxes on those who do not have French citizenship/residency etc ?
I had a look - the tax does not appear to discriminate against non-French (but EU) citizens, as it would apply to non-residents, not to non-citizens. So French properties of French citizens living abroad would also be taxed.
But! it is proposed to apply only to properties that are not rented and are for personal use only.