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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
Updated
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Exclusions and priorities: Child or qualifying young person in care.

The exclusion

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

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

The claimant is not entitled to Child Benefit in respect of a child or qualifying young person for any week if in that week the child or qualifying young person is in the care of a local authority in prescribed circumstances.

The prescribed circumstances for a child in LA care

Child Benefit (General) Regulations 2006, regulation 18

Child Benefit (General) Regulations 2006, regulation 9

Child Benefit is not payable where:

  • part 3 of the Children Act 1989 (this covers Sections 17-30a),
  • part 2 of the Children (Scotland) Act 1995 (this covers Sections 16-93) or
  • part 4 of the Children (Northern Ireland) Order 1995 (this covers Sections 17-48)

and

  • the cost of the child’s or qualifying young person’s accommodation or maintenance is borne wholly or partly out of local authority funds, authority funds or any other public funds,

also

  • the child or qualifying young person is not in residential accommodation listed below, that has been provided solely

    • because of their disability, or
    • because their health would be likely to be significantly or further impaired unless that accommodation was not provided.

Residential accommodation is defined as:

SSC&B Act 1992 section 143(3)(c)

SSC&B Act (NI) 1992 section 139(3)(c)

Child Benefit (General) Regulations 2006, regulation 9

For the purposes of regulation 18, residential accommodation is pursuant to arrangements made under

  • Section 21 of the National Assistance Act 1948
  • The Children Act 1989
  • The Social Work (Scotland) Act 1968
  • The National Health Service (Scotland) Act 1978
  • The Education (Scotland) Act 1980
  • The Mental Health (Scotland) Act 1984
  • The Children (Scotland) Act 1995
  • The Health and personal Social Services (Northern Ireland) Order 1972 Article 7

R(F)1/97

The child or qualifying young person does not need to be in care under an order above, they may be voluntarily in care in a joint agreement between the Local Authority and the parents/carers. The effect is the same if the Local Authority is meeting the accommodation wholly or partly out of local authority funds, authority funds or any other public funds.