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HMRC internal manual

Child Benefit Technical Manual

From
HM Revenue & Customs
Updated
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European Law: UK family benefits - definition

Regulation (EC) 883/2004, Regulation (EC) 987/2009 and Regulation (EC) 1408/71

Under EU law, Child Benefit (ChB) and Guardian’s Allowance (GA) (together with Child Tax Credit (CTC)) are classed as a family benefit. Family benefits are defined in Article 1(z) of Regulation (EC) 883/2004 as all benefits in kind or cash intended to meet family expenses.

The provisions relating to family benefits are set out in Chapter 8, Articles 67-69 of Regulation (EC) 883/2004 and Chapter 6, Articles 58-61 of Regulation (EC) 987/2009 and are based on broadly the same principles to those in Regulation (EC) 1408/71 and implementing Regulation (EC) 574/72.