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 Court of Appeal decision (26 November 2021): Carrington v Revenue And Customs  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