The Child Benefit (General) Regulations 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations make general provisions relating to child benefit, including provisions concerning residence, and consolidate the provisions contained in the Child Benefit (General) Regulations 1976 (S.I. 1976/965) and the Child Benefit (General) Regulations (Northern Ireland) 1979 (S.R. 1979/5). The opportunity is being taken to combine the Regulations into a single set extending to both Great Britain and Northern Ireland.

Part 1 contains regulation 1 which provides for citation, commencement and interpretation. The Regulations are made by the Treasury so as to come into force after the commencement of section 49 of the Tax Credits Act (c. 21) in accordance with section 54(1) of that Act.

Part 2 (regulation 2 to 4) contains provisions relating to the meaning of “person responsible for child”.

Regulation 2 prescribes circumstances in which a child’s absence is disregarded if due to the child being in residential accommodation.

Regulation 3 prescribes the number of days absence that may be disregarded in determining whether a child is living with a person.

Regulation 4 prescribes circumstances in which a person is or is not to be treated as contributing to the cost of providing for a child or as regularly incurring expenditure in respect of a child.

Part 3 (regulations 5 to 8) contains provisions relating to the meaning of “child”.

Regulation 5 prescribes circumstances in which education is to be treated as full-time education.

Regulation 6 prescribes the interruptions to full-time education which are not taken into account.

Regulation 7 prescribes the period for which a person who has ceased to receive full-time education is to continue to be treated as a child.

Regulation 8 prescribes the conditions for a person under the age of 18 and not receiving full-time education to be treated as a child.

Part 4 (regulations 9 to 19) contains provisions relating to exclusions from entitlement to child benefit and priority between persons entitled to child benefit.

Regulation 9 prescribes cases in which child benefit is not payable in respect of a child aged 16 but under the age of 19.

Regulation 10 prescribes cases in which child benefit is not payable where certain financial support is payable to the child.

Regulation 11 specifies circumstances in which a child is or is not to be treated as receiving education by virtue of his employment or any office held by him.

Regulation 12 provides when child benefit is not payable where a child is living with another person as his spouse.

Regulation 13 provides where child benefit is payable in respect of a child who is married.

Regulation 14 prescribes the manner of making an election under Schedule 10 to the Social Security Contributions and Benefits Act 1992 (c. 4) and Schedule 10 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Regulation 15 makes provision for the modification of priority between persons entitled to child benefit.

Regulation 16 makes provisions relating to the exclusion from entitlement to child benefit in relation to children in detention or care etc.

Regulation 17 makes provisions relating to a child undergoing imprisonment or detention in legal custody.

Regulation 18 prescribes circumstances in which child benefit is not payable in respect of a child in care.

Regulation 19 provides for the interpretation of facts existing in a “week”.

Part 5 contains regulation 20 which is a new provision concerning entitlement to child benefit after the death of a child.

Part 6 (regulations 21 to 33) prescribe circumstances in which a person is to be treated as being, or as not being, in the United Kingdom.

Regulation 21 sets out the requirement that a person who is not ordinarily resident in the United Kingdom will not be treated as being in Great Britain. This regulation also provides that a person shall be treated as being ordinarily resident if he is in Great Britain as a result of his deportation, expulsion or other removal by compulsion of law from another country to Great Britain. Regulation 25 makes similar provisions in respect of Northern Ireland. Regulation 21 does not apply to Crown servants posted overseas and their partners.

Regulations 22 and 26 provide for when a person who is ordinarily resident in the United Kingdom is temporarily absent from Great Britain and Northern Ireland, respectively.

Regulation 23 provides that where a person is in Northern Ireland but is treated as being in Great Britain in accordance with these Regulations he shall be treated as not being in Northern Ireland. Regulation 27 makes similar provision in respect of someone who is in Great Britain but is treated as being in Northern Ireland.

Regulation 24 sets out when a child who is temporarily absent from Great Britain will be treated as being in Great Britain. Regulation 28 makes similar provision in respect of children who are temporarily absent from Northern Ireland.

Regulation 29 provides that when two or more persons would be entitled by virtue of these Regulations to child benefit under the legislation of Northern Ireland and Great Britain that only one shall be entitled. It also sets out how the question of which person will be determined.

Regulations 30 to 32 sets out when Crown servants posted overseas, their partners and their children shall be treated as being in Great Britain.

Regulation 33 is a transitional provision that exempts a person from the requirement to be ordinarily resident in the United Kingdom if he was entitled to child benefit for the week beginning 31st March 2003 until his entitlement ceases or 2nd April 2006, if earlier, and modifies regulations 22(2) and 26(2) in respect of a person whose period of temporary absence commenced before and continues on 7th April 2003.

(Article 3 of the Tax Credits Act 2002 (Commencement No. 2) Order 2003 (S.I. 2003/392), makes savings in respect of regulations 7 and 9 of the Child Benefit (Residence and Persons Abroad) Regulations 1976 (S.I. 1976/963) and the Child Benefit (Residence and Persons Abroad) (Northern Ireland) Regulations 1976 (S.R. 1976 No.227). In particular it saves regulation 7 insofar as it applies to a person (and his spouse or a person living with such a person) who is temporarily absent from Great Britain or Northern Ireland by reason of employment and that person proves that at least half of his earnings or other emoluments from that employment is liable to income tax in the United Kingdom. Regulation 7 is saved until the absence ceases or 2nd April 2006, whichever occurs first.)

Part 7 (regulations 34 to 39) contains general and supplementary provisions.

Regulation 34 prescribes circumstances in which persons are treated as residing together.

Regulation 35 provides when a polygamous marriage is treated as having the same consequences as a monogamous marriage.

Regulation 36 makes provisions relating to the right of voluntary organisations to child benefit.

Regulation 37 disapplies section 13(1A) of Social Security Administration Act 1992 (c. 5) and section 11(1A) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (requirement to state national insurance number) where a child is treated as living with a voluntary organisation.

Regulation 38 provides an exception to section 13(2) of the Social Security Administration Act 1992 and section 11(2) of the Social Security Administration (Northern Ireland) Act 1992 (person not entitled to child benefit for any week if benefit has already been paid to another person).

Regulation 39 makes provision for use of electronic communications.

Part 8 contains regulation 40 which together with Schedule 2 provides for revocations.

A regulatory impact assessment in respect of the Tax Credits Act 2002 has been prepared and placed in the Library of each House of Parliament. A copy may be found on the Inland Revenue website (www.inlandrevenue.gov.uk.).