CCM18050 - Child Benefit and Tax Credits: Child Benefit Higher Rate

A higher rate of Child Benefit is paid for the eldest qualifying child or qualifying young person in a family unit, see CCM18060.

If more than one person in the family unit is claiming Child Benefit for different children only one of them can get the higher rate.

If there is more than one child and the eldest child or qualifying young person is no longer entitled to Child Benefit then the higher rate is paid for the next eldest qualifying child or qualifying young person.