Charities raised concern this year that women could fall foul of section 5(1) of the Criminal Law Act (Northern Ireland) 1967 if they include reference to a previously unreported rape in their tax credit application.

The law bans the concealment of offences, and tax authorities would also be obliged to inform police if the perpetrator was identifiable.

Northern Ireland’s DPP, Barra McGrory, has now reportedly said: “The legislation does not distinguish between a victim and third parties to whom a disclosure is made; each is potentially liable to prosecution.

“This is not to say, however, that a prosecution would necessarily follow in respect of either a claimant making a disclosure for the first time or a third party becoming aware of such information.”

He added that there has never before been a criminal prosecution of a woman in Northern Ireland for not reporting a rape.

Shadow Northern Ireland Secretary Owen Smith told The Guardian that the UK government should therefore halt the roll-out of the new two-child policy, whereby benefits can only be awarded for a third child in certain circumstances, such as being conceived through rape.

Mr Smith said: “Northern Ireland is already set to be the hardest hit nation of the UK under this policy because of the number of large families and it is unforgivable of the government to criminalise women and impoverish their children.”