SCHEDULES

SCHEDULE 9 Exclusions from Entitlement to Child Benefit

Section 140(2).

Children in detention, care, etc.

1

1

Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week if in that week the child—

a

is undergoing imprisonment or detention in a young offenders centre;

b

is authorised under—

i

any provision of the M1Children and Young Persons Act (Northern Ireland) 1968; or

ii

paragraph 7 of Schedule 13 to the M2Education and Libraries (Northern Ireland) Order 1986;

to be detained in a training school, and is not absent from the school on licence;

c

is liable to be detained by virtue of section 73 of that Act of 1968 and is not discharged on licence;

d

is the subject of an order under that Act of 1968 committing him to custody in any place to which he may be committed on remand;

e

is subject to a provision of a supervision order made under that Act of 1968 requiring him to reside in an institution;

f

is—

i

in the care of the Department; or

ii

the subject of a parental rights order under section 104 of that Act of 1968,

in such circumstances as may be prescribed.

2

In sub-paragraph (1) above the reference to a child in the care of the Department includes a reference to a child in the care of a Health and Social Services Board.

Employed trainees, etc.

2

1

No person shall be entitled to child benefit by virtue of section 138(1)(c) above in respect of a child if the education in question is received by that child by virtue of his employment or of any office held by him.

2

Regulations may specify the circumstances in which a child is or is not to be treated as receiving education as mentioned in sub-paragraph (1) above.

Married children

3

Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child who is married.

Persons exempt from tax

4

Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child if either that person or such other person as may be prescribed is exempt from tax under such provisions as may be prescribed.

Children entitled to severe disablement allowance

5

Except where regulations otherwise provide, no person shall be entitled to child benefit in respect of a child for any week in which the child is entitled to a severe disablement allowance.