requirements governing entitlement to child benefit for foster children are applied strictly, regardless of the nationality of the applicant or the place of residence of the foster children. It submits that case law shows that applicants of Dutch nationality, residing in the Netherlands, are also deemed ineligible for child benefit for their foster children who are resident abroad. Moreover, if one or both of the parents are still alive, it is assumed in principle that the natural parent has a parental link with the child, which as a rule prevents the foster parent from satisfying the requirements of the Child Benefit Act. Covenant. By decision of 4 July 1991, the Committee similarly declared Mr. Kaiss’ communication admissible. On 4 July 1991 the Committee decided to join consideration of the two communications. State party’s merits submission and the authors’ comments thereon 5.1 By submission of 30 March 1992, the State party explains that, pursuant to the Child Benefit Act, residents of the Netherlands, regardless of their nationality, receive benefit payments to help cover the maintenance costs of their minor children. Provided certain conditions are met, an applicant may be entitled to a child benefit, not only for his own children, but also for his foster children. The Act lays down the condition that the foster child must be (a) maintained and (b) brought up by the applicant as if he or she were the applicant’s own child. 5.5 Furthermore, the State party argues that, even if proportionally fewer migrant workers than Dutch nationals fulfil the statutory requirements governing entitlement to child benefit for foster children, this does not imply discrimination as prohibited by article 26 of the Covenant. In this connection, it refers to the decision of the Committee in communication No. 212/1986, P. P. C. v. the Netherlands,2 in which it was held that the scope of article 26 does not extend to differences of results in the application of common rules in the allocation of benefits. 5.2 The State party submits that the authors’ allegations of discrimination raise two issues: (1) Whether the distinction between an applicant’s own children and foster children constitutes a violation of article 26 of the Covenant; 5.6 In conclusion, the State party submits that the statutory regulations concerned are a necessary and appropriate means of achieving the objectives of the Child Benefit Act, i.e. making a financial contribution to the maintenance of children with whom the applicant has a close, exclusive, parental relationship, and do not result in discrimination as prohibited by article 26 of the Covenant. (2) Whether the regulations governing the entitlement to child benefit for foster children, as applied in the Netherlands, result in an unjustifiable disadvantage for non-Dutch nationals, residing in the Netherlands. 5.3 As to the first issue, the State party submits that to be entitled to child benefit for foster children, the applicant must raise the children concerned in a way comparable to that in which parents normally bring up their own children. This requirement does not apply to the applicant’s own children. The State party argues that this distinction does not violate article 26 of the Covenant; it submits that the aim of the relevant regulations is to determine, on the basis of objective criteria, whether the relationship between the foster parent and the foster child is so close that it is appropriate to provide child benefit as if the child were the foster parent’s own. 6.1 In his comments on the State party’s observations, counsel maintains his allegation that the distinction between own children and foster children in the Child Benefit Act is discriminatory. He argues that the authors’ foster children live in exactly the same circumstances as their own children. In this connection, reference is made to article 24 of the Covenant, which stipulates that a child is entitled to protection on the part of his family, society and the State without any discrimination as to, inter alia, birth. According to counsel, no distinction can be made between the authors’ own and foster children regarding the intensity and exclusivity in the relationship with the authors. 5.4 As to the second issue, the State party submits that no data exist to show that the regulations affect migrant workers more than Dutch nationals. It argues that the Act’s 2 119 Declared inadmissible on 24 March 1988, para. 6.2.