The Child Benefit (Rates) Regulations 2006

Rate of child benefit U.K.

2.—(1) The weekly rate of child benefit payable in respect of a child or qualifying young person shall be—

(a) subject to paragraphs (2) to (5), in a case where in any week a child or qualifying young person is the only person or, if not the only person, the elder or eldest person in respect of whom child benefit is payable to a person, [F1 £21.05] (“the enhanced rate”);

(b) in any other case, [F2 £13.95].

(2) If, in any week—

(a) a person is—

(i) living with his spouse or civil partner,

(ii) living with another person as his spouse or civil partner, or

(iii) a member of a polygamous marriage and is residing with other members of that marriage;

(b) child benefit would, but for this paragraph, be payable to that person in respect of a child or qualifying young person at the enhanced rate; and

(c) child benefit would, but for this paragraph, be payable at that rate to one of the other persons listed in paragraphs (i) to (iii) of sub-paragraph (a) in respect of another child or qualifying person,

the enhanced rate shall be payable in that week in respect of only the elder or eldest of the children and qualifying young persons referred to in sub-paragraphs (b) and (c).

(3) For the purposes of paragraph (2)(a) a person is a member of a polygamous marriage if—

(a) during the subsistence of the marriage any party to it is married to more than one person; and

(b) the ceremony of marriage took place under the law of a country which permits polygamy.

(4) Child benefit shall not be payable at the enhanced rate if the person to whom child benefit is payable is—

(a) a voluntary organisation; or

(b) a person residing (otherwise than as mentioned in paragraph (2)(a)) with a parent of the child or qualifying young person in respect of whom it is payable.

(5) If an allowance, or an increase of a benefit, pension or allowance, which is a specified benefit, is paid in respect of a week—

(a) to a person, and

(b) in respect of the only, elder or eldest child or qualifying young person in respect of whom that person is entitled to child benefit,

child benefit shall be payable at the enhanced rate for that week.

(6) The following are specified benefits—

(a) any benefit under SSCBA receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part 4 of Schedule 4 to that Act (increases for dependants) M1 ;

(b) any benefit under SSCB( NI )A receipt of which entitles the recipient to an increase specified in column 2 of the Table in Part IV of Schedule 4 to that Act (increases for dependants in Northern Ireland);

(c) an allowance for a child or a qualifying young person granted in respect of the death of a person due to service or war injury—

(i) under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 M2 ;

(ii) under the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 1983 M3 ;

(iii) under the Pensions (Polish Forces) Scheme 1964 M4 ;

(iv) under the War Pensions (Mercantile Marine) Scheme 1964 M5 ;

(v) under the Warrant of 21 ^st December 1964 concerning pensions and grants in respect of disablement or death due to service in the Home Guard M6 ;

(vi) under the Order of 22 ^nd December 1964 concerning pensions and grants in respect of disablement or death due to service in the Home Guard after 27 ^th April 1952 M7 ;

(vii) under the Order by Her Majesty dated 4 ^th January 1971 in respect of service in the Ulster Defence Regiment M8 ; or

(viii) which the Commissioners for Her Majesty's Revenue and Customs accept as being analogous to an allowance for a child granted in respect of the death of a person due to service or war injury under any of the preceding provisions of this sub-paragraph.

Textual Amendments

F1 Sum in Reg. 2(1)(a) substituted (6.4.2020) by The Tax Credits, Child Benefit and Guardians Allowance Up-rating Regulations 2020 (S.I. 2020/298), regs. 1(2), 5(a)

F2 Sum in Reg. 2(1)(b) substituted (6.4.2020) by The Tax Credits, Child Benefit and Guardians Allowance Up-rating Regulations 2020 (S.I. 2020/298), regs. 1(2), 5(b)

Modifications etc. (not altering text)

C1 Reg. 2(1)(a): sum confirmed (8.4.2013) by The Guardian's Allowance Up-rating Order 2013 (S.I. 2013/716) , arts. 1 , 3(a)

C2 Reg. 2(1)(b): sum confirmed (8.4.2013) by The Guardian's Allowance Up-rating Order 2013 (S.I. 2013/716) , arts. 1 , 3(b)

Marginal Citations

M1 Substituted by article 3 of, and Schedule 1 to, S.I. 2005/522 .

M2 S.I. 2005/439 .

M3 S.I. 1983/883 . The Order has been amended by S.I. 1983/1116 and 1521, 1984/1154, 1687, 1985/1201, 1986/592, 1987/165, 1988/248 and 2248, 1989/156, 1990/250 and 1308, 1991/766, 1992/710 and 3208, 1993/598, 1994/772 and 1906, 1995/766, 1996/732, 1638 and 2882, 1997/286, 1998/262, 1999/294, 2000/252, 2001/409, 2002/792, 2003/434, 2004/708 and 2005/851 and 1471.

M4 S.I. 1964/2007 , amended by S.I. 1972/1435 and 1974/1045. The Scheme was extended by S.I. 1967/293 , 1972/95, 1981/1876, 1992/317, 1997/662 and 2002/671.

M5 S.I. 1964/2058 , amended by S.I. 1972/1434, 1987/585, 1988/639, 1989/540, 1993/692, 1997/811, 2001/419 and 2005/3033.

M6 Cmnd. 2563.

M7 Cmnd. 2564.

M8 Cmnd. 4567.