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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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Prescribed conditions for a child or qualifying young person: Meaning of ‘child’ and ‘qualifying young person’

Social Security Contributions & Benefits Act 1992 section 142, Social Security Contributions & Benefits (NI) Act 1992 section 138, as amended by the Child Benefit Act 2005.

Meaning of ‘child’

A child is a person who has not attained the age of 16

Meaning of ‘qualifying young person’

Social Security Contributions & Benefits Act 1992 section 142, Social Security Contributions & Benefits (NI) Act 1992 section 138, as amended by the Child Benefit Act 2005.

A qualifying young person is a person aged 16 or over, but under 20 years of age, who satisfies the prescribed conditions provided by regulations 3 to 8 of the Child Benefit (General) Regulations 2006. Regulations 3 to 7 of these regulations prescribe the age a person must not have attained and the conditions a qualifying young person must satisfy. Child Benefit General (Regulations) 2006, regulation 2 prescribes that where more than one of these conditions apply they remain a qualifying young person until the last of them ceases to be. However, regulations 3 to 7 are subject to regulation 8, which prescribes additional conditions.

No one who attained the age of 19 before 10th April 2006 is a qualifying young person.