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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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Exclusions and priorities: Qualifying young person in a relevant relationship

SSC&B Act and SSC&B (NI) Act 1992, Schedule. 9, paragraph 3

Child Benefit (General) Regulations 2006, regulation 13

The claimant can only be entitled to Child Benefit for a qualifying young person in a relevant relationship (married or civil partners) if

  • they are responsible for the qualifying young person and
  • the claimant is not the spouse or civil partner of the qualifying young person and
  • the qualifying young person does not reside with their spouse or civil partner, or if they do, the spouse or civil partner is receiving relevant education or training.

Example

Mike is claiming Child Benefit for his daughter Joanna who lives with him and is at college full time. Joanna’s husband Sam moves in, and he is also at college full time. Mike can continue to get Child Benefit for Joanna as both her and her husband meet the qualifying young person’s conditions. Mike may also claim Child Benefit for Sam if he is responsible for him.