10. Guardian’s allowanceGuardian’s allowance is a benefit paid to people looking after a child who is actually or effectively an orphan. It is not means tested and so is not affected by any income or savings you have. However, if a local authority is paying you to look after a child you are fostering, this might affect guardian’s allowance (see Chapter 8). You do not have to have paid any national insurance contributions to get guardian’s allowance.HM Revenue and Customs is responsible for the administration of guardian’s allowance.