CCM18025 - Child Benefit and Tax Credits: Definitions of Child and Qualifying Young Person from April 2006
Child Benefit from 10 April 2006 and Child Tax Credit from 6 April 2006
Child Benefit and Child Tax Credit are paid for:
- a child under 16 years old; or:
- a qualifying young person
-
- who is under 19 years old and:
- in non-advanced full-time education that is not provided by virtue of their employment or any office which they hold. A list of non-advanced courses is on the Child Benefit Office site within the Knowledge Base , or
- has undertaken a course of non-advanced full-time education and is enrolled to take another course of non-advanced full-time education
- is undertaking approved training, but not under their contract of employment, see CCM18035 for what is approved training. From 16 August 2007 this also includes young people who are enrolled or have been accepted to undertake approved training not provided under their contract of employment
- who is over age 19 but under age 20 and is undertaking a course of full-time, non-advanced education or approved training (see CCM18035) that started before they reached age 19, or from 16 August 2007 where they were enrolled or accepted on that course before they reached age 19. They cease to be a qualifying young person when they complete that particular course, or they reach age 20, whichever occurs first
- 16 to 17 years olds who have left full-time education or training can continue to be a qualifying young person for up to 20 weeks after they leave education or training if they have registered for work, education or training under a relevant training programme with one of the following
- Careers Service, or Connexions Service
- Ministry of Defence
- Department for Employment and Learning (in Northern Ireland),
- an Education and Library Board (in Northern Ireland), or
- any equivalent body in another EC state
For Child Benefit the person who is responsible for the young
person must have been in receipt of Child Benefit immediately
before the extension period begins and must make a written request
to the Commissioners, within three months of the young person
ceasing full- time education or training, for the payment of Child
Benefit during the extension period
For Child Tax Credit the young person must notify the
Commissioners within three months of ceasing full-time education or
training that they have registered for work, education or training
under a relevant training programme.
They must not be in paid employment or the paid employment
must be for less than 24 hours a week.
Differences
The main difference between Child Benefit and Child Tax Credit
is the date on which payment stops after the child/young person is
over 16 and leaves full time education.
After 10 April 2006 for Child Benefit and 6 April 2006 for
Child Tax Credit entitlement stops on 31 August after the
child’s 16th birthday where they have left full-time
education or training – although child benefit will cease to
be paid from the following Monday.
After their 16th birthday:
- for Child Tax Credit from 6 April 2006 they remain a child until 31 August and then become a qualifying young person until the date they leave full time, non advanced education or training or their 20th birthday, but payment beyond the young person’s 19th birthday is subject to the condition that they are continuing a course that they started before age 19 and it will end when that course finishes, or they reach age 20, whichever occurs first
- for Child Benefit from 10 April 2006 all children become a qualifying young person entitled to Child Benefit until 31 August. If they continue in full time education or training they remain a qualifying young person until the end of the week that includes their 20th birthday, subject to the condition that they are continuing a course that they started before age 19 and it will end when that course finishes, or they reach age 20, whichever occurs first or until the week including the first of the following dates where they leave full-time education before they are 20:
-
- last day in February
- last day in May
- last day in August
- the last day in November
- in Scotland if they are taking the Higher Certificate or Advanced Higher Certificate before they stop their full time education and they complete their examinations at the end of that course earlier than they would have done if they had been taking the equivalent exam in England and Wales, use the date they would have stopped if they had been taking the equivalent exam in England and Wales
- where someone is entered for an exam, providing their name was entered before ceasing full-time education, Child Benefit will continue until whichever of the dates listed above first occurs after the end of their examinations, or the week that includes their 20th birthday, if this is earlier
- Child Benefit will stop before any of the above dates if they start paid employment for 24 or more hours a week.
