77 Guardian’s allowance.N.I.
(1)A person shall be entitled to a guardian’s allowance in respect of a child [F1or qualifying young person] if—
(a)he is entitled to child benefit in respect of that child [F2or qualifying young person], and
(b)the circumstances are any of those specified in subsection (2) below;
F3...
(2)The circumstances referred to in subsection (1)(b) above are—
(a)that both of the [F4parents of the child or qualifying young person] are dead;
(b)that one of the [F4parents of the child or qualifying young person] is dead and the person claiming a guardian’s allowance shows that he was at the date of the death unaware of, and has failed after all reasonable efforts to discover, the whereabouts of the other parent; or
(c)that one of the [F4parents of the child or qualifying young person] is dead and the other is in prison.
(3)There shall be no entitlement to a guardian’s allowance in respect of a child [F5or qualifying young person] unless at least one of the [F6parents of the child or qualifying young person] satisfies, or immediately before his death satisfied, such conditions as may be prescribed as to nationality, residence, place of birth or other matters.
(4)Where, apart from this subsection, a person is entitled to receive, in respect of a particular child [F7or qualifying young person], payment of an amount by way of a guardian’s allowance, that amount shall not be payable unless one of the conditions specified in subsection (5) below is satisfied.
(5)Those conditions are—
(a)that the beneficiary would be treated for the purposes of Part IX of this Act as having the child [F8or qualifying young person] living with him; or
(b)that the requisite contributions are being made to the cost of providing for the child [F8or qualifying young person].
(6)The condition specified in subsection (5)(b) above is to be treated as satisfied if, but only if—
(a)such contributions are being made at a weekly rate not less than the amount referred to in subsection (4) above—
(i)by the beneficiary; or
(ii)where the beneficiary is one of two spouses [F9or civil partners] residing together, by them together; and
(b)except in prescribed cases, the contributions are over and above those required for the purpose of satisfying section 139(1)(b) below.
(7)A guardian’s allowance in respect of a child [F10or qualifying young person] shall be payable at the weekly rate specified in Schedule 4, Part III, paragraph 5.
(8)Regulations—
(a)may modify subsection (2) or (3) above in relation to cases in which a child [F11or qualifying young person] has been adopted or is illegitimate, or the marriage of [F12the parents of a child or qualifying young person] has been terminated by divorce [F13or the civil partnership of the [F12the parents of a child or qualifying young person] has been dissolved];
(b)shall prescribe the circumstances in which a person is to be treated for the purposes of this section as being in prison (by reference to his undergoing a sentence of imprisonment for life or of a prescribed minimum duration, or to his being in legal custody in prescribed circumstances); and
(c)may, for cases where entitlement to a guardian’s allowance is established by reference to a person being in prison, provide—
(i)for requiring him to pay to the National Insurance Fund sums paid by way of a guardian’s allowance;
(ii)for suspending payment of an allowance where a conviction, sentence or order of a court is subject to appeal, and for matters arising from the decision of an appeal;
(iii)for reducing the rate of an allowance in cases where the person in prison contributes to the cost of providing for the child [F11or qualifying young person].
(9)Where [F14a man and woman are married to, or civil partners of, each other and are residing together,] and, apart from this subsection, they would each be entitled to a guardian’s allowance in respect of the same child [F15or qualifying young person], only [F16the woman] shall be entitled, but payment may be made either to her or to him unless she elects in the prescribed manner that payment is not to be made to him.
(10)Subject to subsection (11) below, no person shall be entitled to a guardian’s allowance in respect of a child [F17or qualifying young person] of which he or she is the parent.
(11)Where a person—
(a)has adopted a child [F18or qualifying young person]; and
(b)was entitled to guardian’s allowance in respect of the child [F18or qualifying young person] immediately before the adoption,
subsection (10) above shall not terminate his entitlement.
Textual Amendments
F1Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(2)(a)
F2Words in s. 77(1) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(2)(b)
F3Words in s. 77(1) repealed (6.4.2003) by Tax Credits Act 2002 (c. 21), s. 61, Sch. 6; S.I. 2003/962, art. 2(3)(e), Sch. 1 (with savings in S.R. 2003/212, art. 2)
F4Words in s. 77(2) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(3)
F5Words in s. 77(3) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(4)(a)
F6Words in s. 77(3) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(4)(b)
F7Words in s. 77(4) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(5)
F8Words in s. 77(5) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(6)
F9Words in s. 77(6)(a)(ii) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 88(a); S.I. 2005/3175, art. 2(1), Sch. 1
F10Words in s. 77(7) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(7)
F11Words in s. 77(8) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(8)(a)
F12Words in s. 77(8) substituted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(8)(b)
F13Words in s. 77(8)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 88(b); S.I. 2005/3175, art. 2(1), Sch. 1
F14Words in s. 77(9) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(12)(a) (with regs. 6-9)
F15Words in s. 77(9) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(9)
F16Words in s. 77(9) substituted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 66(12)(b) (with regs. 6-9)
F17Words in s. 77(10) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(10)
F18Words in s. 77(11) inserted (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 1 para. 30(11)
Modifications etc. (not altering text)
C1S. 77: functions of the Northern Ireland Department transferred (prosp.) to the Treasury by Tax Credits Act 2002 (c. 21), ss. 49(2), 61 (with s. 54(1)(3)(4)(6)(8))
C2S. 77: transfer of functions (1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 49(2)(a), 61 (with s. 54(1)(3)(4)(6)(8)); S.I. 2003/392, art. 2
C3S. 77(2) modified (7.4.2003) by The Guardians Allowance (General) Regulations 2003 (S.I. 2003/495), regs. 1, 3-6