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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Meaning of Child and qualifying young person: Qualifying young person gets other financial support

Child Benefit not payable when qualifying young person gets other financial support

The Child Benefit (General) Regulations 2006, Regulation 8

Child benefit is not payable for any week in which a qualifying young person under 20 receives:

  • income support,
  • income based jobseekers allowance within the meaning of section 1(4) of the Jobseekers Act 1995 or Article 3(4) of the Jobseekers (Northern Ireland) Order 1995,
  • incapacity benefit by virtue of being a person to whom section 30A(1)(b) of SSCBA or section 30A(1)(b) of SSCB(NI)A applies, or
  • tax credit under the Tax Credits Act 2002
  • employment and support allowance under Part I of the Welfare Reform Act 2007 (which provides for both contributory and income based employment and support allowance).
  • universal credit under Part 1 of the Welfare Reform Act 2012