CBTM08001 - Exclusions and priorities: The structure of the law – Understanding the chapter and the law that is used
Before considering this chapter, responsibility must be
established for the child or young person at
CBTM06000.
Exclusions and Priorities
The term exclusions and priorities refer to the two schedules within the Social Security Contributions and Benefits Act 1992 which this chapter deals with.
Social Security Contributions and Benefits Act 1992 section 144(2) & schedule 9
This schedule to the Act makes provision for exclusions from Child Benefit entitlement.
Social Security Contributions and Benefits Act 1992 section 144(3) & schedule 10
This schedule to the Act determines who shall have priority of entitlement to child benefit and makes provision for one person being entitled where there are two or more people entitled.
Schedule 9 – Exclusions from entitlement to Child Benefit
Schedule 9 of the Act excludes entitlement to Child Benefit in circumstances where:
- the child or young person is in prison or detained in custody.
- the child or young person is in supervised residential
accommodation under section 44 of the Social Work (Scotland) Act
1968.
- the child or young person is in care of the local authority in
certain circumstances.
See CBTM08080.
Schedule 10 – Priorities between persons entitled to Child Benefit
Social Security Contributions and Benefits Act 1992 section 143 & 144
Under section 143 of the Social Security Contributions and
Benefits Act 1992, it is possible for more than one person to be
entitled to Child Benefit, a child or qualifying young person may
live with more than one person at the same time, or live with one
person and the other pays towards their accommodation or
maintenance, see
CBTM06010. Section 144 provides that
only one person shall be awarded which is determined in accordance
with Schedule 10, see
CBTM08030.
Schedule 10 only comes into effect when more than one claim
is made and more than one person has entitlement, it enables
consideration of priority in the following order:
- the person with whom the child is living,
- between a husband and wife who are residing together - the
wife,
- where the child lives with a parent and another adult - the
parent,
- between parents who are living together but not married - the
mother,
- between people not coming under any of the above - the person
agreed by them to have priority,
- when all the people entitled cannot agree priority - an officer
of Her Majesty’s Revenue & Customs can decide priority.
- An existing Child Benefit award will continue to be paid for three weeks after the week in which the rival claim is made, providing the person with the original award continues to meet all other entitlement conditions, unless that person elects to give up their entitlement in favour of the person making the rival claim, see CBTM08040.
