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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Definitions of a Child and Qualifying Young Person from April 2006

Child Benefit from 10 April 2006

A child is a person who has not attained the age of 16 years

A qualifying young person is a person who is aged 16 or over but under 20 years old and

  • is in full time non advanced education at a school or college which is not provided by virtue of their employment or any office held by him. A person can undertake education at a place other than a school or college but only if they received education at that place as a child. See CCM18030 for the definition of full time non advanced education
  • is undertaking approved training which is not provided by means of a contract of employment, see CCM18035 

A person remains a qualifying young person for Child Benefit purposes if, having completed one of the above courses, they are enrolled or accepted for a further one.

A person who is aged 19 is only a qualifying person if they began, or were accepted or enrolled for a course of education or training before their 19t h birthday.

If a young person is working, they will still qualify provided they continue to meet the above conditions.

A person who has not attained the age of 17 and has left full time non advanced education or approved training remains a qualifying young person until the 31 August following their 16th birthday. However, Child Benefit may not be payable for any week where they;

  • undertake remunerative work, see CBTM07028 
  • receive other financial support, see CBTM07070 

A young person no longer meets the conditions for a qualifying young person if they receive:

  • Income Support
  • Income-based Jobseekers Allowance
  • Incapacity Benefit
  • an Employment and Support Allowance
  • Tax Credits

Main difference to Child Tax Credit (CTC)

CTC has an extra element for a disabled child, this does not apply for Child Benefit purposes. See TCTM02220.