CBTM06010 | Responsibility for a child or qualifying young person: Meaning of person ‘responsible’ for a child or qualifying young person in a week
From HM Revenue & Customs · Child Benefit Technical Manual
SSC&B Act 1992 section 141, SSC&B (NI) Act 1992, section 137
For a person to be entitled to Child Benefit for a child or qualifying young person for any week they must be responsible for the child or qualifying young person in that week. See CBTM07010 for the meaning of child/qualifying young person.
SSC&B Act 1992, section 143(1) & SSC&B (NI) Act 1992, section 139(1)
A person is treated as being responsible for a child or qualifying young person in any week where
they have the child or qualifying young person living with them in that week
or
they are contributing to the cost of providing for the child or qualifying young person at a weekly rate not less than the weekly rate of Child Benefit payable in respect of that child or qualifying young person for that week - see CBTM02000 for Child Benefit rates.