HMRC internal manual

Child Benefit Technical Manual

Exclusions and priorities: Interpretation of facts existing in a week

Interpretation of facts existing in a week

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

SSC&B Act 1992 section 147(1&2) and the SSC&B (NI) Act 1992 section 143(2)

Child Benefit (General) Regulations 2006, regulation 19

A week is defined as a period of seven days beginning on a Monday. Any condition or any facts existing in a week to be construed as ‘existing at the beginning of that week’ (begins at midnight on Sunday/Monday [RF1/82]) should be substituted for ‘existing throughout any day in that week’.

Therefore section 147(2) allows entitlement to benefit which exists on a Monday to be taken as existing for the whole week.

Regulation 19 modifies section 147(2) because the schedule 9 exclusion applies if the child or young person is in prison, detention or care throughout any day in a week in which benefit is claimed.

So if the claimant is entitled to Child Benefit on a Monday under section147(2) they would be entitled to Child Benefit for the whole week.

However, because regulation 19 alters this provision for children or young persons whose circumstances are such that they fall within paragraph 1 of schedule 9 for any day within the week that theyenter prison, detention or care, they are disentitled to child benefit from the Monday of the week they first went into care, not the Monday following.

All periods when the child is in prison, detention, subject to supervision requirements or in care should be aggregated.