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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 and qualifying young person: Qualifying young person terminal dates

The Child Benefit (General) Regulations 2006, Regulation 7

Child Benefit may remain in payment for a period after a qualifying young person under 20 ceases relevant education or training up to the relevant terminal date. Payment will only continue for a period during which they meet the conditions in either of the following two cases:

Case 1

The period is from the date the qualifying young person ceases to receive relevant education or training up to and including:

  • the week that includes the terminal date, or
  • the week including the last Monday before they turn 20.

The “terminal date” means

  • the last day in February,
  • the last day in May,
  • the last day in August,
  • the last day in November,

whichever occurs first following the date they leave relevant education or training *.

  • Qualifying young people in Scotland, who undertake Higher Certificate or Advanced Higher Certificate immediately before ceasing relevant education and stop relevant education earlier than they would had they taken comparable exams in England/Wales, will be treated as thought they undertook comparable exams and their terminal dates will be the same as their English/Welsh counterparts.

Case 2

Where a person has ceased relevant education but their name remains entered for an external exam the period is calculated from whichever of the following dates is the later:

  • the date they ceased to receive relevant education, or
  • the date they reached 16

up to and including whichever of the following dates is the earlier:

  • the first “terminal date” following their exam, or
  • the end of the week (Sunday) which includes the Monday prior to their 20th birthday.

Payment of child benefit during the period between ceasing relevant education or training and the terminal date is subject to the qualifying young person not undertaking remunerative work, see CBTM07028.

Entitlement to child benefit during the period between ceasing relevant education or training any extension period is subject to the qualifying young person not receiving other financial support, see CBTM07070.