CCM18290 - Child Benefit and Tax Credits: Child
Trust Fund - Eligibility
A child is eligible for CTF if they are:
- born after 31 August 2002;
- resident in the UK; and
- the subject of a Child Benefit (ChB)
However, this may not be the case if ChB is awarded solely under
either European Union legislation or an international agreement.
For example, where the child of an European Union (EU)
national, working in the UK still lives in their country of origin,
ChB would be awarded for that child, but they would not be eligible
for a CTF account. However, if the child subsequently moved to live
in the UK, they would be eligible for a CTF as long as the ChB
award was continuous.
In the majority of cases the decision to award Child Benefit
is the point at which a child also becomes eligible for a CTF
There are two exceptions to entitlement to Child Trust Fund
(CTF) being dependent on an award of Child Benefit. (ChB)
- The first relates to children looked after
by a Local Authority. Although ChB cannot be claimed for these
children, special rules ensure they still have eligibility to CTF.
Furthermore, these children will be entitled to a Government
contribution equal to the total contribution paid to children in
- The other exception concerns children who
live in the United Kingdom (UK), but are not the subject of a UK
ChB claim, due to either EU legislation or an international
agreement. For example, a family living in Northern Ireland, where
the one working parent is employed in the Republic of Ireland, with
ChB payable under European Union Regulation 1408/71(Migrant Workers
within EU). The children of these families will still be eligible
to a CTF account.