Skip to content
Solved

CBTM08080 | Exclusions and priorities: Child or qualifying young person in care.

From HM Revenue & Customs · Child Benefit Technical Manual

The Exclusion

SSC&B Act 1992 paragraph 1(c) of schedule 9

SSC&B Act (NI) 1992 paragraph 1(f) of schedule 9

The claimant is not entitled to Child Benefit in respect of a child or qualifying young person for any week if in that week the child or qualifying young person is in the care of a local authority in prescribed circumstances.

The prescribed circumstances for a child in LA care

Child Benefit (General) Regulations 2006, regulation 18

Child Benefit (General) Regulations 2006, regulation 9

Child Benefit is not payable where the child or young person is placed in accomodation under:

  • part 3 of the Children Act 1989 (this covers Sections 17-30a),

  • part 4 or 6 of the Social Services and Well-Being (Wales) Act 2014

  • part 2 of the Children (Scotland) Act 1995 (this covers Sections 16-93) or

  • part 4 of the Children (Northern Ireland) Order 1995 (this covers Sections 17-48)

and

  • the cost of the child’s or qualifying young person’s accommodation or maintenance is borne wholly or partly out of local authority funds, authority funds or any other public funds,

also

  • the child or qualifying young person is not in residential accommodation listed below, that has been provided solely

  • because of their disability, or

  • because their health would be likely to be significantly or further impaired unless that accommodation was not provided.

Residential accommodation is defined as:

SSC&B Act 1992 section 143(3)(c)

SSC&B Act (NI) 1992 section 139(3)(c)

Child Benefit (General) Regulations 2006, regulation 9

For the purposes of regulation 18, residential accommodation is pursuant to arrangements made under:

  • The Children Act 1989

  • The Social Work (Scotland) Act 1968

  • The National Health Service (Scotland) Act 1978

  • The Education (Scotland) Act 1980

  • The Mental Health (Scotland) Act 1984

  • The Children (Scotland) Act 1995

  • the Childrens Hearings (Scotland) Act 2011

  • Part 4 of the Social Services and Well Being Act 2014

R(F)1/97

The child or qualifying young person does not need to be in care under an order above, they may be voluntarily in care in a joint agreement between the Local Authority and the parents/carers. The effect is the same if the Local Authority is meeting the accommodation wholly or partly out of local authority funds, authority funds or any other public funds.