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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
, see all updates

Responsibility for a child or qualifying young person: Days of absence to be disregarded

SSC&B Act 1992 section 143(3) SSC&B (NI) Act 1992, section 139(3)

Days of absence solely due to the child’s or qualifying young person’s absence for

  • receiving full-time education or approved training
  • undergoing medical or other treatment as an in-patient in a hospital or other institution


  • being in prescribed residential accommodation, seeCBTM08080

can be disregarded.


Mark normally lives with his mother who is being paid Child Benefit and she notifies Child Benefit that every other week Mark normally visits his dad and stays for 5 days. Dad has not made a claim for child benefit. Mark has only stayed a total of 4 days with his father because he has been in hospital for 6 weeks (42 days) in the last 16 weeks. The hospital period is not included as absence by Child Benefit because Mark’s mother has continued to support him financially at more than the Child Benefit weekly rate, so Mark has been absent from his mother for 4 days in the last 16 weeks. Child Benefit entitlement remains with his mother and payment can continue.