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).

Latest updates

New regulations (22 March 2022): Child Benefit and Tax Credits (Amendment) Regulations 2022 (SI.No.346/2022) - New regulations include provisions that ensure that people who left Ukraine in connection with the Russian invasion can access child benefit immediately >> More child benefit and guardian's allowance legislation

New Court of Justice of the European Union decision (10 March 2022) - VI v Commissioners for Her Majesty’s Revenue & Customs C-247/20 (10 March 2022) - Court of Justice of the European Union holds that requirement for non-EEA national mother of EEA national child to have comprehensive sickness insurance did not apply once child acquired permanent right to reside and that, in period before that, requirement was met by affiliation to NHS >> More child benefit case law

New regulations (9 March 2022): Guardian’s Allowance Up-rating Regulations 2022 (SI.No.236/2022) - Ensure that the April 2022 uprating of guardian’s allowance does not apply where the claimant is living abroad, and prevent increases applying where there is an unresolved question in relation to uprating >> More child benefit and guardian's allowance legislation

New regulations (8 March 2022): Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2022 (SI.No.231/2022) - Set the rates of working tax credit, child tax credit, child benefit and guardian's allowance from April 2022 >> More tax credit legislation >> More child benefit and guardian's allowance legislation 

New Upper Tribunal decision (2 February 2022) CF/176/2021 - Primary carer of a ‘Chen child’ with a permanent right to reside is entitled to a right to reside for child benefit purposes in order to give ‘useful effect’ to the child’s residence rights >> More child benefit case law

New Court of Appeal decision (26 November 2021): Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021) - Judgment from the Court of Appeal that holds that Article 7 of Regulation 883/2004 cannot be invoked to provide an independent basis to enable export of child benefit when a claimant moves to another EU Member State  >> More child benefit case law

New legislation (18 November 2021): Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 (SI.No.1286/2021) - New regulations ensure that entitlement is unaffected by the introduction of Scottish disability assistance, a Scottish training programme known as 'No One Left Behind', and the Approval of Home Childcare Providers (Wales) Scheme 2021 >> More child benefit and guardian's allowance legislation

New legislation (14 September 2021): Child Benefit (General) (Amendment) Regulations 2021 (SI.No.1039/2021) - New regulations exempt specified persons who have come to the UK from Afghanistan from the prior residence requirement in order to be entitled to child benefit.>>More child benefit and guardian's allowance legislation

New legislation (8 July 2021): Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.810/2021) - New regulations include a minor amendment to extend the definition of approved training for the purposes of calculating entitlement to child benefit following the introduction of a new ‘Skills for Life and Work’ training programme for young persons in Northern Ireland. >> More child benefit and guardian's allowance legislation

New legislation (27 May 2021): Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (SI.No.630/2021) - New regulations amend child benefit ‘terminal dates’ rules to protect entitlement in cases where education ends early due to cancellation of exams in 2021 because of Covid-19 >> More child benefit and guardian's allowance legislation

New legislation (22 April 2021): Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 (SI.No.495/2021) - New regulations that correct errors in regulations relating to entitlement to child benefit following the UK's exit from the European Union >> More child benefit and guardian's allowance legislation