xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Modifications etc. (not altering text)

C1Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)

Part IXE+W+S Child Benefit

141 Child benefit.E+W+S

A person who is responsible for one or more children [F1or qualifying young persons] in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit") for that week in respect of the [F2child or qualifying young person, or each of the children or qualifying young persons,] for whom he is responsible.

Textual Amendments

F1Words in s. 141 inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(a), 6(2)

F2Words in s. 141 substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), ss. 1(1)(b), 6(2)

[F3142“Child” and “qualifying young person”E+W+S

(1)For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.

(2)In this Part of this Act “qualifying young person” means a person, other than a child, who —

(a)has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and

(b)satisfies conditions so prescribed.]

Textual Amendments

F3S. 142 substituted (24.3.2005 for specified purposes, 10.4.2006 in so far as not already in force) by Child Benefit Act 2005 (c. 6), ss. 1(2), 6

143 Meaning of “person responsible for [F4child or qualifying young person]".E+W+S

(1)For the purposes of this Part of this Act a person shall be treated as responsible for a child [F5or qualifying young person] in any week if—

(a)he has the child [F5or qualifying young person] living with him in that week; or

(b)he is contributing to the cost of providing for the child [F5or qualifying young person] at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child [F5or qualifying young person] for that week.

(2)Where a person has had a child [F6or qualifying young person] living with him at some time before a particular week he shall be treated for the purposes of this section as having the child [F6or qualifying young person] living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

(3)Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the [F7fact that the child or qualifying young person is]

(a)receiving [F8education or training of a description prescribed by regulations made by the Treasury];

(b)undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

(c)F9... in such circumstances as may be prescribed, in residential accommodation pursuant to arrangements made under—

F10(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)the M1Children Act 1989;

[F11(iii)the Social Work (Scotland) Act 1968;

(iv)the National Health Service (Scotland) Act 1978;

(v)the Education (Scotland) Act 1980;

(vi)the Mental Health (Scotland) Act 1984;]

[F12(vii)the Children (Scotland) Act 1995; F13...

(viii)the Children’s Hearings (Scotland) Act 2011] [F14or

(ix)Part 4 of the Social Services and Well-being (Wales) Act 2014].

(4)The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child [F15or qualifying young person] shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child [F15or qualifying young person] regularly incurs expenditure in respect [F16of him].

(5)Regulations may prescribe the circumstances in which a person is or is not to be treated—

(a)as contributing to the cost of providing for a child [F17or qualifying young person] as required by subsection (1)(b) above; or

(b)as regularly incurring expenditure in respect of a child [F17or qualifying young person] as required by subsection (4) above;

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses [F18or civil partners] residing together is to be treated as made or incurred by the other.

Textual Amendments

F4Words in s. 143 heading substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(7)

F5Words in s. 143(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(2)

F6Words in s. 143(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(3)

F7Words in s. 143(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(a)

F8Words in s. 143(3)(a) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(b)

F9Word in s. 143(3)(c) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(4)(c), Sch. 2 Pt. 1

F11S. 143(3)(c)(iii)-(vii) substituted for s. 143(3)(c)(iii) and word (9.10.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 72, 86(1)(c)(2); S.I. 2000/2666, art. 2(2)

F15Words in s. 143(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(a)

F16Words in s. 143(4) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(5)(b)

F17Words in s. 143(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 9(6)

Marginal Citations

144 Exclusions and priority.E+W+S

F19(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Schedule 9 to this Act shall have effect for excluding entitlement to child benefit F20....

(3)Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child [F21or qualifying young person] for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.

Textual Amendments

F20Words in s. 144(2) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(3), Sch. 2 Pt. 1

F21Words in s. 144(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 10(4)

145 Rate of child benefit.E+W+S

(1)Child benefit shall be payable at such weekly rate as may be prescribed.

(2)Different rates may be prescribed in relation to different cases, whether by reference to the age of the child [F22or qualifying young person] in respect of whom the benefit is payable or otherwise.

(3)The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Secretary of State may by order specify.

(4)No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.

F23(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)An order under subsection (3) above may be varied or revoked at any time before the date specified thereby.

(7)An order under that subsection shall be laid before Parliament after being made.

Textual Amendments

F22Words in s. 145(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 11

F23S. 145(5) repealed (1.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/392, art. 2

Modifications etc. (not altering text)

C2S. 145(4) excluded (21.5.1998) by Social Security Act 1998 (c. 14), ss. 72(1), 87(2)(a)

[F24145A Entitlement after death of child [F25or qualifying young person] E+W+S

(1)If a child [F26or qualifying young person] dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child [F27or qualifying young person] for a prescribed period following that week.

(2)If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

(a)a member of a married couple [F28or civil partnership] and living with the person to whom he was married [F28 or who was his civil partner], or

(b)a member of [F29a cohabiting couple],

that other member of the [F30couple or partnership] shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

(3)If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

(4)Where a person is entitled to child benefit in respect of a child [F31or qualifying young person] under this section, section 77 applies with the omission of subsections (4) to (6).

(5)In this section—

F36(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

Textual Amendments

F24S. 145A inserted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 55(1)(a)(2), 61; S.I. 2003/392, art. 2

F25Words in s. 145A heading inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(4)

F26Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(a)

F27Words in s. 145A(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(2)(b)

F31Words in s. 145A(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 12(3)

[F37146 Presence in Great BritainE+W+S

(1)No child benefit shall be payable in respect of a child [F38or qualifying young person] for a week unless he is in Great Britain in that week.

(2)No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3)Circumstances may be prescribed in which [F39any] person is to be treated for the purposes of [F40subsection (1) or (2) above] as being, or as not being, in Great Britain.]

Textual Amendments

F37S. 146 substituted (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 56(1), 61; S.I. 2003/392, art. 2 (with art. 3)

F38Words in s. 146(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(2)

F39Word in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(a)

F40Words in s. 146(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 13(3)(b)

F41146A Persons subject to immigration controlE+W+S

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

147 Interpretation of Part IX and supplementary provisions.E+W+S

(1)In this Part of this Act—

(2)Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.

(3)References in this Part of this Act to a parent, father or mother of a child [F43or qualifying young person] shall be construed as including references to a step-parent, step-father or step-mother.

(4)Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.

(5)Regulations may make provision as to the circumstances in which [F44a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.]

(6)Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Secretary of State thinks fit—

(a)of any provision of this Part of this Act; or

(b)of any provision of the Administration Act relating to child benefit.

Textual Amendments

F42Words in s. 147(1) repealed (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(2), Sch. 2 Pt. 1

F43Words in s. 147(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 14(3)