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HMRC internal manual

Claimant Compliance Manual

Child Benefit and Tax Credits: Definition of Approved Training

For Child Benefit, approved training means the training courses provided under the following Government programmes:

  • in England 
    • Foundation Learning Programme

      or
       

    • Access to Apprenticeships

      Note: All Entry to Employment courses were transferred to Foundation Learning by July 2011. Foundation Learning Programme replaced Entry to Employment in September 2010.
       

  • in Scotland 
    • From April 2013 the Get Ready for Work (GRW) will be replaced by the Employability Fund

      Note: There will be young people on GRW until October 2013 who started prior to 1 April 2013.

      or
       

    • Skillseekers

      Note: There are no new starters from 31 March 2013.
       

  • in Wales 
    • Skillbuild, Skillbuild+

      Note: There have not been any new starters on Skillbuild or Skillbuild+ since September 2011.

      or
       

    • Foundation Modern Apprenticeships
       

  • in Northern Ireland, made by the Department for Employment and Learning under section 1 of the Employment and Training Act (Northern Ireland) 1950
     
    • ‘Training for Success’

      and
       

    • ‘PEACE IV Children and Young People 2.1’ from the 1 June 2017

Note: Unlike non-advanced education, there is no requirement to attend approved training for a minimum number of hours.

Note: These training programmes are not acceptable if they are provided by a contract of employment or an employer. Follow the guidance in CBM048000 if the YP is on a course of AT that is provided by a contract of employment or an employer.

Note: Where the customer is unsure about whether or not AT is provided by a contract of employment or an employer they can contact the relevant training provider for advice.

Note: Unlike education the number of hours of attendance is irrelevant.

Note: Apprenticeships in Sporting Excellence (including Advanced) courses - the “scholarship agreement” has been a contract of employment so these courses are not Approved Training for ChB purposes.

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

This definition is the same as the definition for Child Tax Credit. See TCTM02230.