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HMRC internal manual

Child Benefit Technical Manual

Exclusions and priorities: The structure of the law - Understanding the chapter and the law that is used

Before considering this chapter, responsibility must be established for the child or young person at CBTM06000.

{#IDAMJ4RH}Exclusions and Priorities

The term exclusions and priorities refer to the two schedules within the Social Security Contributions and Benefits Act 1992 which this chapter deals with.

Social Security Contributions and Benefits Act 1992 section 144(2) & schedule 9

This schedule to the Act makes provision for exclusions from Child Benefit entitlement.

Social Security Contributions and Benefits Act 1992 section 144(3) & schedule 10

This schedule to the Act determines who shall have priority of entitlement to child benefit and makes provision for one person being entitled where there are two or more people entitled.

{#IDA3N4RH}Schedule 9 - Exclusions from entitlement to Child Benefit

Schedule 9 of the Act excludes entitlement to Child Benefit in circumstances where:

  1. the child or young person is in prison or detained in custody.
  2. the child or young person is in supervised residential accommodation under section 44 of the Social Work (Scotland) Act 1968.
  3. the child or young person is in care of the local authority in certain circumstances.

See CBTM08080.


{#IDAYN4RH}Schedule 10 - Priorities between persons entitled to Child Benefit

Social Security Contributions and Benefits Act 1992 section 143 & 144

Under section 143 of the Social Security Contributions and Benefits Act 1992, it is possible for more than one person to be entitled to Child Benefit, a child or qualifying young person may live with more than one person at the same time, or live with one person and the other pays towards their accommodation or maintenance, see CBTM06010. Section 144 provides that only one person shall be entitled which is determined in accordance with Schedule 10, see CBTM08030.

Schedule 10 only comes into effect when more than one claim is made and more than one person has entitlement, it enables consideration of priority in the following order:

  1. the person with whom the child is living,
  2. between a husband and wife who are residing together - the wife,
  3. where the child lives with a parent and another adult - the parent,
  4. between parents who are living together but not married - the mother,
  5. between people not coming under any of the above - the person they jointly elect to have priority, see CBTM08040
  6. when all the people entitled cannot agree priority - an officer of Her Majesty’s Revenue & Customs may decide priority.

An existing Child Benefit award will continue to be paid for three weeks after the week in which the rival claim is made, providing the person with the original award continues to meet all other entitlement conditions, unless that person elects to give up their entitlement in favour of the person making the rival claim, see CBTM08040.


At any stage the person with priority of entitlement may give notice that they do not wish to have such priority, see CBTM08050