Child Benefit and Guardian's Allowance
Child Benefit is a benefit paid to parents or other people who are responsible for bringing up a child aged under 16 or a young person aged under 20 if they are still in full-time education up to A level or equivalent, or on certain approved training courses.
If you get Child Benefit for a child, you can also claim Guardian's Allowance if the child is not your own (biologically or by adoption) and their parents have either both died or one has died and the other is unable to look after them, for example, because they are missing or are in prison.
Both Child Benefit and Guardian's Allowance are non means tested benefits and are administered by Her Majesty's Revenue and Customs (HMRC).
New Upper Tribunal decision (24 August 2018): CTC/16/2018 - Impact of Euro-Mediterranean Agreement between the European Communities and the Kingdom of Morocco on claims for child benefit and tax credit. Art 65 of the Agreement, where it applies, prevails over national law >> More child benefit case law
New Upper Tribunal decision (26 July 2018): CF/3107/2016 - For the purposes of rule 24 of the First-tier Tribunal's rules, a public authority in deciding whether a document is relevant must not act as if it is a tribunal making findings of fact on the evidence. HMRC argued their non-disclosure of documents was justified because, in their view, they did not 'conclusively evidence' a claimant's self-employment. This usurped the tribunal's fact-finding role. A document is to be disclosed if a tribunal could (not would) rely on it to make any relevant finding of fact >> More child benefit case law
New Upper Tribunal decision (26 July 2018): CF/1363/2017 - Competing claims by separated parents for child benefit - competing appeals before FTT - FTT heard both appeals (FTT1 and FTT2) separately and without joining the other parent as a party to the appeal in question - whether breach of natural justice - whether HMRC and FTT had jurisdiction to make decision and decide appeal respectively after FTT1 had made its decision >> More child benefit case law
New regulations (29 June 2018): Child Benefit, Tax Credits and Childcare Payments (Section 67 Immigration Act 2016 Leave) (Amendment) Regulations 2018 (SI.No.788/2018) - New regulations that, amongst other measures, exempt individuals who have been granted leave to remain in the UK under section 67 of the Immigration Act 2016 from having to meet the three month residence requirement for child benefit >> More child benefit legislation
New Upper Tribunal decision (22 May 2018): CF/2872/2017 - Child benefit entitlement under EU social security co-ordination Regulation 883/2004 - a step child is not a 'minor child' of the claimant within the definition of 'member of the family' in Article 1(i) of the Regulation, so that the United Kingdom is not the competent State for paying benefit >> More child benefit case law
New Upper Tribunal decision (14 May 2018): CF/393/2016 - This decision has referred a question to the Court of Justice of the European Union, asking whether a woman who was previously self-employed before a period of the latter stages of pregnancy can rely on similar principles to those in C-507/12 Saint-Prix in relation to workers in order to preserve her status >> More child benefit case law
New regulations (15 March 2018): Guardian's Allowance Up-rating Regulations 2018 (SI.No.371/2018) - New regulations issued in relation to the 2018/2019 up-rating of guardian's allowance >> More guardian's allowance legislation
New regulations (13 March 2018): Tax Credits and Guardian's Allowance Up-rating etc. Regulations 2018 (SI.No.344/2018) - New regulations issued in relation to the 2018/2019 up-rating of guardian's allowance >> More guardian's allowance legislation
New Upper Tribunal decision (27 February 2018): CF/1556/2016 - N.I. number-related child benefit entitlement conditions - an application for a N.I. number that complies with regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 amounts to an application accompanied by information or evidence to enable allocation of a N.I. number >> More child benefit case law
New Upper Tribunal decision (25 May 2017): CF/2762/2016 - Family benefits under Chapter 8 of Title III of Regulation 883/2004: Article 68 (Priority rules in the event of overlapping) only applies where there is actual overlapping of benefit >> More child benefit case law
New Upper Tribunal decision (28 April 2017): CSF/251/2016 - Whether the appellant’s work as a Big Issue seller was genuine and effective so that it gave rise to a right of residence for the purposes of entitlement to child benefit >> More child benefit case law
New regulations (28 April 2017): Child Benefit (General) (Amendment) Regulations 2017 (SI.No.607/2017) - New regulations issued in relation to approved training in Northern Ireland for the purposes of child benefit >> More child benefit legislation
New regulations (17 March 2017): Guardian’s Allowance Up-rating Regulations 2017 (SI.No.412/2017) - New regulations issued in relation to restricting the uprating of guardian’s allowance in specified circumstances >> More guardian's allowance legislation
New regulations (17 March 2017): Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017 (SI.No.406/2017) - New regulations issued in relation to the uprating of guardian's allowance (and tax credits) from April 2017 >> More child benefit legislation
New Upper Tribunal decision (1 February 2017): CF/393/2016 and CF/1375/2016 - Whether person formerly engaged in genuine and effective self-employment is in a position to take advantage of the ECJ's decision in C-507/12 Saint-Prix / whether claimant was disqualified from child benefit on the ground that she lacked a qualifying right to reside >> More child benefit case law