Concern has been raised that women in Northern Ireland who disclose a previously unreported rape could face prosecution under section 5(1) of the Criminal Law Act (Northern Ireland) 1967, which bans the concealment of offences.

It follows the introduction of new rules which 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, Chloe Smith, a minister in the Northern Ireland Office (NIO), said the Department for Work and Pensions (DWP) had worked closely with Northern Ireland’s Department of Communities to apply the new tax credit rules “sensitively”.

She added: “Guidance states that women applying for this exception do not have to tell a third party the name of the other biological parent nor is there a requirement on the third party to seek any further evidence beyond confirming that the exception should apply.”

Pressed by Shadow Northern Ireland Secretary Owen Smith to confirm whether rape survivors could face prosecution, she said: “No.”

She added: “There is clear guidance on the form that makes the legal position very clear and we have sensitively handled that as an exception for precisely these reasons.”