CBTM06070 | Responsibility for a child or qualifying young person: Incurring expenditure for a child
From HM Revenue & Customs · Child Benefit Technical Manual
SSC&B Act 1992 section143(4), SSC&B (NI) Act 1992 section139(4)
A child or qualifying young person in hospital or residential accommodation for longer than 84 days can continue to be treated as living with the claimant if the claimant (ortheir partner) regularly incurs expenditure for that child.
Expenditure can include
the cost of visiting the child or qualifying young person
the cost of comforts for the child or qualifying young person
pocket money
payments to some other person for the benefit of the child or qualifying young person.
Expenses incurred by one of two partners residing together can be treated as incurred by the other if both spouses agree to it or Her Majesty’s Revenue & Customs so decide.
A claimant need not regularly incur expenditure for a child or qualifying young person in hospital or residential accommodation to remain entitled, so long as the partner does.