Child benefit and guardian’s allowance

If you are caring for a looked-after child, you should be entitled to child benefit.1Reg 16(1) CB Regs The exception to this is if the local authority is making payments to you under regulation 33 of the Looked After Children (Scotland) Regulations 2009 (this may be referred to as a payment under section 110 of the Adoption and Children (Scotland) Act 2007) and this payment is for either accommodation or maintenance. In this situation, you are not entitled to child benefit.2Reg 16(3) CB Regs

To be entitled to guardian’s allowance, you must be entitled to, or treated as being entitled to, child benefit3ss77 and 122(5) SSCBA 1992 and satisfy the other conditions of entitlement for guardian’s allowance (see here).

 

1     Reg 16(1) CB Regs »

2     Reg 16(3) CB Regs »

3     ss77 and 122(5) SSCBA 1992 »