6. Other benefits and tax credits

Child benefit is ignored as income for universal credit, income-related employment and support allowance and housing benefit. If you get child tax credit, child benefit is ignored as income for income support (IS) and income-based jobseeker’s allowance (JSA). However, if you have been getting IS or income-based JSA since before 6 April 2004 that includes amounts for your child(ren), child benefit is taken into account as income.

Child benefit is taken into account when calculating whether the benefit cap applies (see here and here).