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 guardian's allowance regulations (7 March 2024): Guardian's Allowance Up-rating Regulations 2024 (SI.No.309/2024) - New regulations ensure that uprating of guardian’s allowance for 2024/2025 does not apply where the claimant is living abroad >> More child benefit and guardian's allowance legislation

New uprating regulations (29 February 2024): Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2024 (SI.No.247/2024) - New regulations that set the rates of working tax credit, child tax credit, child benefit and guardian's allowance from April 2024 >> More child benefit and guardian's allowance legislation

New Northern Ireland High Court decision (16 February 2024): Murphy, Re Application for Judicial Review [2023] NIKB 119 - High Court in Northern Ireland rules that HMRC must consider impact of decision and ‘who stands to lose most’ when awarding child benefit in a 50/50 joint custody case >> More child benefit case law