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Official guidance
Child Benefit Technical Manual

CBTM06000 · Responsibility for a child or qualifying young person

  • CBTM06010 · Meaning of person ‘responsible’ for a child or qualifying young person in a week
  • CBTM06020 · Meaning of 'living with' the claimant
  • CBTM06030 · Treated as ‘living with’ the claimant
  • CBTM06040 · Days of absence to be disregarded
  • CBTM06050 · Maximum disregard for days in hospital or in prescribed residential accommodation
  • CBTM06060 · Meaning of ‘prescribed residential accommodation’
  • CBTM06070 · Incurring expenditure for a child
  • CBTM06080 · Contributing to the cost of providing for a child
  • CBTM06090 · Responsibility for child or qualifying young person: Contributions made separately by two or more persons
  • CBTM06100 · Meaning of ‘week’
  1. Responsibility for a child or qualifying young person: Contents
  2. Responsibility for a child or qualifying young person: Meaning of person ‘responsible’ for a child or qualifying young person in a week

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.

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