Income and Corporation Taxes Act 1988

259 Additional relief in respect of children. U.K.

[F1 (1) This section applies to—

(a) any woman who is not throughout the year of assessment married and living with her husband;

(b) any man who is neither married and living with his wife for the whole or any part of the year, nor entitled [F2 to an income tax reduction] by virtue of section 257F; and

(c) any [F3 individual] who for the whole or any part of the year is married to and living with a [F3 spouse] who is totally incapacitated by physical or mental infirmity throughout the year.]

(2) M1 Subject to subsections (3) [F4 to 4(A)] below and to [F5 sections 260 and 261A], [F6 if—

(a) the claimant is a person to whom this section applies, and

(b) a qualifying child is resident with him for the whole or a part of a year of assessment,

the claimant shall be entitled] [F7 for that year to an income tax reduction calculated by reference to] an amount equal to [F8 that specified in section 257A(1).]

(3) M2 A claimant is entitled to only one [F9 income tax reduction] under subsection (2) above for any year of assessment irrespective of the number of qualifying children resident with him in that year.

[F10 (3A) A person shall not be entitled to relief under this section by virtue of subsection (1)(a) or (b) above for a year of assessment if that is the year in which he and his spouse separate (as defined in section 261A(6)).]

[F8 (4) A woman shall not be entitled to relief under this section [F11 by virtue of subsection (1)(a) above] for a year of assessment during any part of which she is married and living with her husband unless the child in respect of whom the relief is claimed is resident with her during a part of the year when she is not married and living with her husband.]

[F12 (4A) Where—

(a) a man and a woman who are not married to each other live together as husband and wife for the whole or any part of a year of assessment, and

(b) apart from this subsection each of them would on making a claim be entitled to [F13 an income tax reduction] under subsection (2) above,

neither of them shall be entitled to such [F14 a reduction] except in respect of the youngest of the children concerned (that is to say, the children in respect of whom either would otherwise be entitled to [F13 an income tax reduction]).]

(5) M3 For the purposes of this section a qualifying child means, in relation to any claimant and any year of assessment, a child who—

(a) is born in, or is under the age of 16 years at the commencement of, the year or, being over that age at the commencement of that year, is receiving full-time instruction at any university, college, school or other educational establishment; and

(b) is a child of the claimant or, not being such a child, is born in, or is under the age of 18 years at the commencement of, the year and maintained for the whole or part of that year by the claimant at his own expense.

(6) In subsection (5)(a) above the reference to a child receiving full-time instruction at an educational establishment includes a reference to a child undergoing training by any person (“the employer”) for any trade, profession or vocation in such circumstances that the child is required to devote the whole of his time to the training for a period of not less than two years.

F15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) If any question arises under this section whether a child is receiving full-time instruction at an educational establishment, the Board may consult the Secretary of State or the Department of Education for Northern Ireland.

(8) In subsection (5)(b) above the reference to a child of the claimant includes a reference to a stepchild of his, an illegitimate child of his if he has married the other parent after the child’s birth and an adopted child of his if the child was under the age of 18 years when he was adopted.

(9) Notwithstanding anything in section 9 of the M4 Family Law Reform Act 1969 or section 5 of the M5 Age of Majority Act (Northern Ireland) 1969 or any rule of law in Scotland, for the purposes of subsection (5) above a child whose birthday falls on 6th April shall be taken to be over the age of 16 at the commencement of the year which begins with his 16th birthday and over the age of 18 at the commencement of the year which begins with his 18th birthday.

Textual Amendments

F1 1988(F) s.35and Sch.3 para.5for 1990-91and subsequent years. Previously

“—(1) This section applies—(a) to any individual who is not entitled for the year of assessment to the higher (married persons) relief under section 257(1); and (b) to any married man who is entitled for the year of assessment to that higher relief but whose wife was throughout that year totally incapacitated by physical or mental infirmity.”.

F2 Words in s. 259(1)(b) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 6(1)

F3 Words in s. 259(1)(c) substituted (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 1998 (c. 36), s. 26(1)

F4 1988(F) s.30(1)from 1989-90.Previously

“and (4)”.

F5 Words in s. 259(2) substituted (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 paras. 5(2), 10.

F6 Words in s. 259(2) substituted (with effect in as mentioned in s. 134(2) of the amending Act) by Finance Act 1996, {Sch. 20 para. 17(2)}

F7 Words in s. 259(2) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), s. 77(3)

F8 1988(F) s.35and Sch.3 para.5(3), (4)for 1990-91and subsequent years. Previously

“the difference between the higher (married persons) relief and the lower (single persons) relief under subsection (1) of section 257 as it applies to persons not falling within subsection (2) or (3) of that section.”

and

“(4) A person to whom this section applies by virtue of subsection (1)(a) above shall not be entitled to relief under this section for a year of assessment during any part of which that person is married and living with his or her spouse unless the child in connection with whom the relief is claimed is resident with that person during a part of the year in which that person is not married and living with his or her spouse.”.

F9 Words in s. 259(3) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 6(2)

F10 S. 259(3A) inserted (16.7.1992 with application in relation to tax for the year 1993-94 and subsequent years of assessment) by Finance (No. 2) Act 1992 (c. 48), s. 20, Sch. 5 paras. 5(3), 10.

F11 Words in s. 259(4) inserted (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 1998 (c. 36), s. 26(2)

F12 1988(F) s.30for 1989-90and subsequent years.

F13 Words in s. 259(4A) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 6(3)(a)

F14 Words in s. 259(4A) substituted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 6(3)(b)

F15 Words in s. 259(6) repealed (with effect in as mentioned in s. 134(2) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 20 para. 17(3), Sch. 41 Pt. 5(10), Note

Modifications etc. (not altering text)

C1 S. 257B-262 restricted (with effect as mentioned in s. 77(7) of the amending Act) by Finance Act 1994 (c. 9), Sch. 8 para. 4(1)

Marginal Citations

M1 Source-1970 s.14(1), (2); 1976 s.36(4); 1979 (No.2) Sch.1 2(2); 1980 s.24(6); 1987 s.26(5)

M2 Source-1970 s.14(3); 1979 (No.2) Sch.1 2(3)

M3 Source-1970 s.14(5)-(9)); 1979 (No.2) Sch.1 2(4); 1987 Sch.15 2(2)

M4 1969 c. 46.

M5 1969 c. 28 (N.I.).