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 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

New legislation (8 March 2021): Guardian’s Allowance Up-rating Regulations 2021 (SI.No.256/2021) - New regulations that ensure that guardian's allowance is not uprated where claimants are living outside the UK >> More child benefit and guardian's allowance legislation

New Upper Tribunal decision (3 March 2021): CF/1789/2016 - A street musician, or busker, cannot be treated as a self-employed person for the purposes of Council Directive 2004/38/EC, and cannot, therefore, establish a right to reside as a self-employed ‘qualified person’ under the Immigration (EEA) Regulations 2006 >> More child benefit case law

New Court of Appeal decision (18 February 2021): [2021] EWCA Civ 174 - Judgment from the Court of Appeal that considers whether to hear an appeal on points of law raised by HMRC that had not been raised in the courts below >> More child benefit case law

New legislation (15 February 2021): Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021 (SI.No.156/2021) - New regulations that provide for the uprating of tax credits, child benefit and guardian’s allowance from April 2021 >> More child benefit and guardian's allowance legislation

New Upper Tribunal decision (15 January 2021): CF/2239/2019 - Having a Zambrano right of residence did not assist the claimant in being eligible for child benefit >> More child benefit case law

New legislation (10 December 2020): Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020 (SI.No.1505/2020) - New regulations make changes to domestic legislation to ensure that rights of third-country nationals under association agreements replaced by trade and continuity agreements are protected after the UK exits the EU >> More child benefit legislation