CCM18005 - Child Benefit and Tax Credits: What Are Child Benefit and Guardian's Allowance

Child Benefit is a benefit paid to people who are responsible for one or more children in a week. For Child Benefit purposes a week starts on Monday.

Guardian’s Allowance is a benefit paid in addition to Child Benefit to someone who is looking after a child whose parents have died. In some circumstances it can be paid when only one parent has died, see CCM18090. They do not have to be the child’s legal guardian to get Guardians Allowance.

Child Benefit and Guardians Allowance do not depend on income, savings, or payment of NI contributions. They are not taxable and do not count as income for tax credit purposes.

They must be claimed, in writing, within 3 months of the day of entitlement – the date of birth or entry into the UK - and may be backdated three months.

Child Benefit Office (CBO) examine the claim and then decide whether to make an award and in what amount. Unless a relevant change of circumstances is expected in the near future the award is made for an indefinite period.

Most Child Benefit and Guardian’s Allowance is paid directly into a bank, building society or Post Office Card Account. Where it cannot be paid directly it can be paid by payment cheque.

They are usually paid every 4 weeks, but some people can choose to get paid weekly.