From today, new rules restrict child tax credits to a woman’s first two children except under specific circumstances, such as a subsequent child being conceived by rape.

However, campaigners say that women in Northern Ireland who disclose a previously unreported rape to tax officials could face prosecution under section 5(1) of the Criminal Law Act (Northern Ireland) 1967, which bans the concealment of offences.

In a statement, Women’s Aid Federation Northern Ireland said the law meant any woman who applied for the exemption “should expect to have the case reported to the police”.

The charity has warned that if the perpetrator is identifiable, organisations and support services are obliged to inform police.

They added: “Many women do not want to engage with the criminal justice system, or report someone that they are in a relationship with to police. They should not be forced to do so to access welfare.”