Child benefit
Child benefit is a benefit for clients who are responsible for a child under 16 or a ‘qualifying young person’ aged 16 to 20 who meets certain conditions, such as being enrolled on a course of full-time, non-advanced education or on approved training.
To be responsible for a child or qualifying young person, the client must live with the child or contribute to the cost of supporting them of at least the child benefit rate.
Child benefit is not means tested, and can be paid in addition to other benefits and tax credits. Child benefit is not taxable, unless a client or their partner individually earns more than £60,000 a year. Child benefit is claimed from and paid by HMRC.
Child benefit is not affected by the ‘two-child limit’.