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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Child Benefit and Tax Credits: Definition of Full Time Education

Full-time education is education undertaken in pursuit of a course, where an average of more than 12 hours per week is spent during term time

  • receiving tuition
  • engaging in practical work
  • receiving supervised study
  • taking examinations

This does not include time spent on meal breaks or unsupervised study.

Non advanced education is considered to include courses such as

  • an ordinary national diploma
  • a national diploma or national certificate of Edexel
  • a general certificate of education (up to and including advanced level)
  • Scottish national qualifications (up to and including higher or advanced level)
  • Traineeships (England)

Advanced education is considered to include courses such as;

  • those in preparation for a degree
  • a diploma of higher education
  • a higher national diploma
  • a teaching qualification

A full list of advanced and non advanced courses is available on the Child Benefit site

Main difference, if any, to Child Tax Credit (CTC)

These definitions are the same for Child Tax Credit. See TCTM02230.