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HMRC internal manual

Child Benefit Technical Manual

Prescribed conditions for a child or qualifying young person: Continuation of entitlement until 31 August for 16 year olds

Child Benefit (General) Regulations 2006, Regulation 4, 7 & 8

A person who has not attained the age of 17 and who has left relevant education or training remains a qualifying young person until the 31st August next following their 16th birthday. Where a person attains age 16 on 31st August, they will cease to be a qualifying person on that date. This establishes a common terminal date for all compulsory school leavers irrespective of which part of the UK they live in and ensures entitlement continues, however, payability during this period may be affected.

Child Benefit cannot be paid for any week, in which any of the following apply, they:


  • receive other financial support, see CBTM07070