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Children's Handbook Scotland | 2022/23

5. Child benefit

• Who can get child benefit
• Who counts as a child
• Who counts as a qualifying young person
• Relevant education
• Approved training
• Extension period
• Terminal date
• Responsible for a child
• Priority between claimants
• Amount of benefit

Child benefit is paid to people who are responsible for a child or ‘qualifying young person’. Child benefit is paid for each child for whom you are responsible, with a higher amount paid for the eldest child. You do not have to be the child’s parent to get child benefit for her/him. Child benefit is not means tested and so is not affected by any income or savings you have. In certain situations, child benefit is not payable for a child, even though you are caring for her/him. See the chapter relevant to your circumstances for more details. You do not have to have paid any national insurance contributions to get child benefit.

If you or your partner have an annual income of over £50,000, any child benefit you or your partner receive may be withdrawn through additional income tax. This is called the high-income child benefit charge. You can elect not to be paid child benefit if this applies to you.1See gov.uk/child-benefit-tax-charge/stop-child-benefit

HM Revenue and Customs (HMRC) is responsible for the administration of child benefit.

 

1     See gov.uk/child-benefit-tax-charge/stop-child-benefit »

Who can get child benefit

• Who counts as a child
• Who counts as a qualifying young person
• Relevant education
• Approved training
• Extension period
• Terminal date
• Responsible for a child

You qualify for child benefit if:1ss141-44 SSCBA 1992; s115 IAA 1999; reg 23 CB Regs

•the child counts as a ‘child’ or ‘qualifying young person’ (see here). Note: in the rest of this chapter, the term ‘child’ is used for both a child and qualifying young person; and
•you are responsible for the child (see here); and
•you have priority over other claimants (see here); and
•you and the child satisfy certain presence and residence conditions; and
•you are not a ‘person subject to immigration control’.

For details about the residence and presence conditions, and who is subject to immigration control, see CPAG’s Welfare Benefits and Tax Credits Handbook.

There is no lower age limit, so if you have a baby and are under 16 you can claim child benefit.

 

1     ss141-44 SSCBA 1992; s115 IAA 1999; reg 23 CB Regs »

Who counts as a child

Anyone aged under 16 counts as a ‘child’ for child benefit purposes.1s142(1) SSCBA 1992

 

1     s142(1) SSCBA 1992 »

Who counts as a qualifying young person

A ‘qualifying young person’ is someone who:1Regs 3-5 and 7 CB Regs

•has left relevant education or training and is aged 16, up to and including 31 August after her/his 16th birthday; or
•is aged 16 or 17; and
◦has left relevant education or training; and
◦is registered for work, education or training with Skills Development Scotland within three months of leaving; and
◦is not in full-time work (24 hours or more a week); and
◦is within her/his ‘extension period’ (see here); or
•is aged 16 or over but under 20 and in relevant education (see here) or on an approved training course (see here). A 19 year old is only included if s/he started, enrolled on or was accepted on the course or training before her/his 19th birthday; or
•is aged 16 or over but under 20, is not in full-time work (24 hours or more a week) and has left relevant education or approved training but has not passed her/his ‘terminal date’ (see here).

If your child counts as a qualifying young person under more than one heading, s/he will be a qualifying young person until the last date that applies.

 

1     Regs 3-5 and 7 CB Regs »

Relevant education

‘Relevant education’ means a full-time (more than 12 hours a week during term time) non-advanced course. This includes:

•school qualifications such as National Qualifications from Access level to Advanced Higher level;
•SVQ levels 1 to 3;
•National Certificates.

Approved training

‘Approved training’ means Employability Fund activity. This must not be provided under a contract of employment.

Extension period

The ‘extension period’ runs for 20 weeks starting from the Monday after the child leaves education or training. The child must still be under 18 for this to apply. You must apply in writing for child benefit to be paid during the extension period within three months of the child leaving school.

Terminal date

Your child’s ‘terminal date’ is the first of the following dates that falls after the day her/his relevant education or approved training ends:

•the last day of February; or
•31 May; or
•31 August; or
•30 November.

Responsible for a child

You are responsible for a child in any week in which:

•you have the child living with you. ‘Living with you’ means the child lives in the same house or residence and has a settled course of daily living with you;1R(F) 2/81 or
•you are contributing to the cost of supporting the child. To satisfy this condition, you must be contributing at least the amount of child benefit.

There are special rules about when child benefit can be paid if a child is absent from home. Whether or not child benefit continues to be paid depends on the circumstances. See the relevant chapter of this Handbook for more information on what happens to child benefit when a child is away from home. There are also special rules that mean some people cannot get child benefit for a child, even though the child is living with them. See the relevant chapter of this Handbook for how you may be affected.

You cannot get child benefit for a child who claims certain benefits in her/his own right or, in most cases, who is married or cohabiting with a partner, or in prison or other custody. See CPAG’s Welfare Benefits and Tax Credits Handbook for more information.

 

1     R(F) 2/81 »

Priority between claimants

Only one person can get child benefit for a particular child. If more than one person has claimed child benefit for a child, claimants take priority in the following order:1Sch 10 SSCBA 1992

•the person with whom the child lives;
•the female partner, where a man and woman are married or in a civil partnership;
•a parent, including a step-parent or adoptive parent;
•the mother (including stepmother), if the parents are living together but are not married or in a civil partnership;
•in any other case, the person agreed by the claimants;
•if there is no agreement, the person selected by the decision maker at HMRC. There is no right of appeal against this decision, although you can request a revision. See here for how to complain.

If a new claim takes priority over an existing claim, child benefit continues to be paid to the existing claimant for three weeks after the new claim, unless the existing claimant gives up her/his entitlement at an earlier date.

 

1     Sch 10 SSCBA 1992 »

Amount of benefit

Weekly rate
Eldest child	£21.80
Other children (each)	£14.45