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 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