A child has been defined in principle as any person under 18 years in the Broadcasting Commission of Ireland's advertising code for children.
The commission's chief executive, Mr Michael O'Keeffe, said yesterday it was important that the State, as a party to the UN convention on the rights of the child, recognise in principle the duty of care to all children under 18years.
"However, we are mindful that the relative maturity can vary enormously and believe that in varying the level of protection assigned to children of particular ages, the code can thereby vary accordingly," he added.
The commission says that on the basis of submissions received in the first phase of a public consultation process, different levels of protection are required by children of different ages, particularly very young children and those over 15 years.
The commission will continue the consultation process in September.
Its definition of children's advertising is "advertising that promotes products, services, or activities that are deemed to be of particular interest to children and which is broadcast during and between children's programmes."
Mr O'Keeffe said the agreed definition allowed the commission to respond incrementally with a greater level of restriction if and when required.
The consultation process began last April, with the circulation of a discussion document. Twenty submissions were received.
Arising from those, two key issues were considered by the commission. These were the appropriate age to define a child and the principle that children of various ages required differing levels of protection, in the light of their relative maturity, cognitive ability and circumstances.
Children's organisations argued that the State had a duty to protect all those under 18 years.
