CBTM03090 – Payments:
Fractional amounts of benefit or allowance
Child Benefit and Guardian’s Allowance (Administration)
Regulations 2003, regulation 24
If the amount of Child Benefit or Guardian’s Allowance
payable includes a fraction of a penny:
- the fraction should be disregarded if it
is less than a half
- the fraction should be treated as a whole
penny if it is half or more
