Social Security Administration Act 1992

Child benefit U.K.

13 Necessity of application for child benefit U.K.

(1) Subject to the provisions of this Act, no person shall be entitled to child benefit unless he claims it in the manner, and within the time, prescribed in relation to child benefit by regulations under section 5 above.

[F1 (1A) No person shall be entitled to child benefit unless subsection (1B) below is satisfied in relation to him.

(1B) This subsection is satisfied in relation to a person if—

(a) his claim for child benefit is accompanied by—

(i) a statement of his national insurance number and information or evidence establishing that that number has been allocated to him; or

(ii) information or evidence enabling the national insurance number that has been allocated to him to be ascertained; or

(b) he makes an application for a national insurance number to be allocated to him which is accompanied by information or evidence enabling such a number to be so allocated.

(1C) Regulations may make provision disapplying subsection (1A) above in the case of—

(a) prescribed descriptions of persons making claims; or

(b) prescribed descriptions of children [F2 or qualifying young persons] in respect of whom child benefit is claimed,

or in other prescribed circumstances.]

(2) Except where regulations otherwise provide, no person shall be entitled to child benefit for any week on a claim made by him after that week if child benefit in respect of the same child [F3 or qualifying young person] has already been paid for that week to another person, whether or not that other person was entitled to it.

Textual Amendments

F1 S. 13(1A)-(1C) inserted (17.4.2000 for specified purposes, 15.5.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 69, 89(1); S.I. 2000/1047, art. 2(1)

F2 Words in s. 13(1C) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 20(2)

F3 Words in s. 13(2) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 20(3)

[F4 13A Election not to receive child benefit U.K.

(1) A person (“P”) who is entitled to child benefit in respect of one or more children may elect for all payments of the benefit to which P is entitled not to be made.

(2) An election may be made only if P reasonably expects that, in the absence of the election, P or another person would be liable to a high income child benefit charge in respect of the payments to which the election relates made for weeks in the first tax year.

(3) An election has effect in relation to payments made for weeks beginning after the election is made.

(4) But where entitlement to child benefit is backdated, an election may have effect in relation to payments for weeks beginning in the period of three months ending immediately before the claim for the benefit was made.

(5) An election may be revoked.

(6) A revocation has effect in relation to payments made for weeks beginning after the revocation is made.

(7) But if—

(a) P makes an election which results in all payments, in respect of child benefit, to which P is entitled for one or more weeks in a tax year not being paid, and

(b) had no election been made, neither P nor any other person would have been liable to a high income child benefit charge in relation to the payments,

P may, no later than two years after the end of the tax year, revoke the election so far as it relates to the payments.

(8) Subsections (2) to (7) are subject to directions under subsection (9).

(9) The Commissioners for Her Majesty's Revenue and Customs may give directions as to—

(a) the form of elections and revocations under this section, the manner in which they are to be made and the time at which they are to be treated as made, and

(b) the circumstances in which, if child benefit is not being paid to a person at the full rate or the Commissioners are satisfied that there are doubts as to a person's entitlement to child benefit for a child, an election or revocation is not to have effect or its effect is to be postponed.

(10) For the purposes of this section—

• “child” includes a qualifying young person;

• “first tax year”, in relation to an election, means the tax year in which the first week beginning after the election is made falls;

• “week” means a period of 7 days beginning with a Monday; and a week is in a tax year if (and only if) the Monday with which it begins is in the tax year.]

Textual Amendments

F4 S. 13A inserted (with effect for the tax year 2012-13 and subsequent tax years) by Finance Act 2012 (c. 14), Sch. 1 para. 3 (with Sch. 1 para. 7)