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HMRC internal manual

Child Benefit Technical Manual

Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘advanced education’

Child Benefit (General) Regulations 2006, regulation 1, (3)

Advanced education means a course of education which is

  • above the equivalent of level 3 on the Qualifications and Credit Framework (QCF) in England, Wales and Northern Ireland - level 3 being the equivalent of GCSE A level, or
  • above the equivalent level 7 on the Scottish Credit and Qualifications Framework (SCQF) in Scotland - level 7 being the equivalent to Higher National Certificate

Note*: *However, Higher National Certificate Level 7 and the Certificate of Higher Education Level 7 in Scotland are both advanced education

For example

  • a degree or a preparation for a degree (eg. a foundation degree),
  • a diploma of higher education,
  • a higher national diploma,
  • a teaching qualification

Note: Any course that is not considered advanced is considered non-advanced.