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HMRC internal manual

Child Benefit Technical Manual

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HM Revenue & Customs
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General and supplementary provisions: Right to Child benefit of voluntary organisations

SSCB Act 1992 section 147(6) paragraph (4)&(5) and SSCB (NI) Act 1992 section 143(6)

Child Benefit (General) Regulations 2006, regulation 36

A voluntary organisation may be entitled to Child Benefit for a child or qualifying young person when it is regarded as the only ‘person’ the child or qualifying young person is living with in any week in which that child or qualifying young person is

  • living in premises provided or managed by that voluntary organisation. The premises must be registered with a Government Department or local authority or otherwise regulated by law relating to England, Scotland Wales, or Northern Ireland

or

  • placed by the voluntary organisation in a person’s home in accordance with

    • Fostering Services (England) Regulations 2011
    • Fostering Services (Wales) Regulations 2003
    • Looked After Children (Scotland) Regulations 2009, or
    • Foster Placement (Children) Regulations (NI) 1996.

Meaning of voluntary organisation

Voluntary organisation means a body, other than a public or local authority, whose activities are carried out for no profit.

Temporary absences

The child or qualifying young person shall not be treated as having ceased to live with the voluntary organisation due to temporary absence for

  • undergoing medical or other treatment as an in-patient in a hospital, until the absence has lasted more than 84 days; or
  • if the child is temporarily absent for any other reason, until the absence has lasted more than 56 days.

In calculating the period of 84 days, two or more distinct periods of temporary absence separated by one or more intervals each not more than 28 days, are treated as a continuous period equal in duration to the total sum of the temporary absences and ending on the last day of the last period.

Not regarded as a person with whom a child or qualifying young person is living

The child or qualifying young person shall not be treated as living with the voluntary organisation in any week if in that week the child or qualifying young person is

  • in residential accommodation under arrangements made under the legislation listed in section 143 of the Social Security Contributions and Benefits Act 1992 and section 139 of the Contributions and Benefits (Northern Ireland) Act 1992
  • in prison or detained in legal custody
  • subject to a supervision requirement made under section 44 of the Social Work (Scotland) Act 1968, and residing in a residential establishment within the meaning of that section or
  • in the care of a local authority as prescribed in regulation 9 of the Child Benefit (General) Regulations 2006.

If any of these apply the voluntary organisation cannot be entitled to Child Benefit.

Entitlement for child living with a voluntary organisation

If the child or qualifying young person was living with a person who was entitled to Child Benefit for him immediately before going to live with the voluntary organisation, that person can continue to be treated as having the child or qualifying young person living with them for a further 56 days.

Voluntary organisation contributing to the cost of providing for the child

A voluntary organisation cannot be entitled to Child Benefit under the rule that the organisation contributes to the cost of providing for a child or qualifying young person at a weekly rate not less than the weekly rate of Child Benefit.