Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Exclusions and Priorities: Fostering and adoption exclusions

SSC&B Act 1992 and SSC&B Act (NI) 1992 paragraph 1(c) of schedule 9

Child Benefit (General) Regulations 2006 Reg 16(3), (4) & (5)

Foster carers and prospective adopters who are receiving payments from the local authority are prevented from receiving Child Benefit for a child they are responsible for. The provision enabling continued entitlement for eight weeks when a child goes into local authority care does not apply for these claimants.

The schedule 9 exclusion to Child Benefit applies immediately to ‘the carer’ with whom a child or qualifying young person is placed under any of the provisions listed below. No entitlement exists to Child Benefit for a person with whom a child or qualifying young person

  • is placed by a local authority in Great Britain in the carer’s home in accordance with the provisions of

    • the Placement of Children (Wales) Regulations 2007,
    • the Review of Children’s Cases (Wales) Regulations 2007,
    • the Care Planning, Placement and Case Review (England) Regulations 2010
    • the Looked After Children (Scotland) Regulations 2009,
    • the Fostering Services (England) Regulations 2011, or
    • the Fostering Services (Wales) Regulations 2003
  • and that authority is making a payment, in respect of either the child or qualifying young person’s accommodation or maintenance or both, section 22C(10) or 23 of the Children Act 1989 or under regulation 33 of the Looked After Children (Scotland) Regulations 2009;
  • is placed by an authority in Northern Ireland, in the carer’s home in accordance with the provisions of the Foster Placement (Children) Regulations (Northern Ireland) 1996 where the authority has a duty to provide accommodation and maintenance for the child under the Arrangements for Placement of Children (General) Regulations (Northern Ireland) Order 1996.

Entitlement to Child Benefit does not exist for any child or qualifying young person who

  • is being looked after by a local authority in Great Britain or by an authority in Northern Ireland, and
  • has been placed for adoption by that authority in the home of a person proposing to adopt him,

provided that the local authority or authority is making a payment in respect of either the child or qualifying young person’s accommodation or maintenance or both, under section 22C(10) or 23 of the Children Act 1989, under regulation 33 of the Looked After Children (Scotland) Regulations 2009 or under Article 27 of the Children (Northern Ireland) Order 1995.

For the purposes of the above paragraph, placing for adoption means placing for adoption in accordance with

  • the Adoption Agencies Regulations 2005,
  • the Adoption Agencies (Wales) Regulations 2005,
  • the Adoption Agencies (Scotland) Regulations 1984, or
  • the Adoption Agencies Regulations (Northern Ireland) 1989.