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: Child or qualifying young person undergoing imprisonment or detention in legal custody

{#IDAQI52G}The exclusion

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

The claimant is not entitled to Child Benefit in respect of a child for any week that child or qualifying young persons in prison or detained in legal custody.

Child Benefit (General) Regulations 2006 regulation 17

A child or qualifying young persons is treated as being in prison or legal custody if

  • in connection with a charge brought or intended to be brought against them in criminal proceedings, at the end of those proceedings a court imposes a penalty, or
  • in the case of default of payment of a sum adjudged to be paid on conviction, in respect of that default a court imposes a penalty.

{#IDATJ52G}Meaning of court

Child Benefit (General) Regulations 2006 regulation 1

Any court in the UK, the Channel Islands or the Isle of Man

{#IDA5J52G}Meaning of penalty

Child Benefit (General) Regulations 2006 regulation 1

In the case of any court in GB & NI

In England & Wales,

  • a sentence of a detention and training order under section 100 of the Powers of Criminal Courts (Sentencing) Act 2000

 

or

  • detention in a young offenders institution, and a sentence of detention under sections 90, 91, 92 and 93 of the Powers of Criminal Courts (Sentencing) Act 2000.

 

In Scotland,

  • a sentence of detention under sections 44, 205,2 07, 208 or 216(7) of the Criminal Procedure (Scotland) Act 1995.

 

In Northern Ireland,

  • a sentence of imprisonment, or detention under Article 39, 41, 45 or 54 of, or paragraph 6 of schedule 2 to, the Criminal Justice (Children) (Northern Ireland) Order 1998, or
  • an order for detention in a juvenile justice centre or young offenders centre.

 

In the case of any court outside GB & NI

  • any comparable sentence or order.

Child Benefit (General) Regulations 2006 regulation 17

A child or qualifying young person detained in a hospital or similar institution in GB or NI due to suffering from a mental disorder is treated as not being in prison or detained in legal custody except where, following the imposition of a penalty,

  • the child or qualifying young person was removed to the hospital or similar institution whilst still being liable to be detained as a result of that penalty, and
  • in the case of a person who is liable to be detained in the hospital or similar institution by virtue of any provisions of the Mental Health Acts, a direction restricting his discharge has been given under any of those Acts listed below and it is still in force.

 

However, where

  • the child or qualifying young person has undergone a period of imprisonment or detention in legal custody;
  • the child or qualifying young person has been transferred to a hospital or a similar institution under the Mental Health Acts; and
  • a certificate has been given by or on behalf of the Secretary of State showing the earliest date on which the child or qualifying young person was, but for that transfer to a hospital or similar institution, expected to have been discharged from detention in accordance with the penalty.
  • the child or qualifying young person is provided with, or placed in, accommodation under

 

The child or qualifying young person is treated as not being in prison or detained in legal custody from the day following the date so certified as the expected date of discharge.

Note - that a person who is liable to be detained by virtue of any provision of the Mental Health Acts is treated as if a direction restricting his discharge had been given under those Acts if he is to be so treated for the purposes of any of them.

{#IDASO52G}Meaning of hospital or similar institution

Child Benefit (General) Regulations 2006 regulation 1

A place in which persons suffering from mental disorders are or may be received for care or treatment but does not include a prison, a young offenders institution, Secure Training Centre, Local Authority Secure Unit, Juvenile Justice Centre, Young Offenders Centre, or if outside the UK, any comparable place.

{#IDA4O52G}Meaning of Mental Health Acts

Child Benefit (General) Regulations 2006 regulation 1

‘The Mental Health Acts’ means, the Mental Health Act 1983, the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Mental Health (NI) Order 1986.

{#IDA1P52G}Meaning of mental disorder

Child Benefit (General) Regulations 2006 regulation 1

Mental disorder shall be construed as including references to any mental disorder within the meaning of the Mental Health Acts above.