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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Responsibility for a child or qualifying young person: Meaning of person ‘responsible’ for a child or qualifying young person in a week

SSC&B Act 1992 section 141, SSC&B (NI) Act 1992, section 137

For a person to be entitled to Child Benefit for a child or qualifying young person for any week they must be responsible for the child or qualifying young person in that week. See CBTM07010 for the meaning of child/qualifying young person.

SSC&B Act 1992, section 143(1) & SSC&B (NI) Act 1992, section 139(1)

A person is treated as being responsible for a child or qualifying young person in any week where

  • they have the child or qualifying young person living with them in that week

or

  • they are contributing to the cost of providing for the child or qualifying young person at a weekly rate not less than the weekly rate of Child Benefit payable in respect of that child or qualifying young person for that week - see CBTM02000 for Child Benefit rates.