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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘qualifying body’

Child Benefit (General) Regulations 2006, regulation 5

A ‘qualifying body’ means:

  • the Careers Service
  • the Connexions Service
  • the Ministry of Defence
  • in Northern Ireland, the Department of Employment and Learning or an Education and Library Board, established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986
  • any corresponding body in another member state when applying Council Regulation (EEC) No.1408/71 or Regulation (EC) No 883/2004 of the European Parliament and of the Council.

Note: The Ministry of Defence means a person who has applied for, or is waiting to join the armed forces and has registered this interest with the Ministry of Defence.