Who counts as a child

Anyone aged under 16 counts as a ‘child’ for child benefit purposes, whether or not s/he goes to school. Provided you meet the other qualifying conditions, child benefit can be paid for her/him.1s142(1) SSCBA 1992; reg 4 CB Regs Child benefit can also be paid for a child after s/he reaches 16 until at least 31 August after her/his 16th birthday, and then for as long as s/he continues to count as a ‘qualifying young person’.