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HMRC internal manual

Child Benefit Technical Manual

HM Revenue & Customs
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Exclusions and Priorities: The schedule 9 exclusion from entitlement to Child Benefit when in detention or care

SSC&B Act 1992 section 144(2) and paragraph 1 of schedule 9 SSC&B Act (NI)1992 section 140 and paragraph 1 of schedule 9

The claimant is not entitled to Child Benefit in respect of a child or qualifying youngperson for any week that child or qualifying young person is

  • in prison or detained in legal custody
  • subject to a supervision requirement made under section 44 of the Social Work (Scotland) Act 1968 and is residing in a residential establishment within the meaning of that section of the Act



  • in the care of a local authority in prescribed circumstances see CBTM08080