The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020

Amendment of the Child Benefit (General) Regulations 2006

6.—(1) The Child Benefit (General) Regulations 2006(1) are amended as follows.

(2) In regulation 3 (education and training condition)(2)—

(a) for paragraph (3) substitute—

“(3) A person (P) is not a qualifying young person by virtue of paragraph (2)(a)(ii) unless either—

(a) P was receiving the education referred to in that paragraph as a child, or

(b) P begins to receive that education after attaining the age of sixteen where—

(i) P has received a statement of special educational needs; and

(ii) the local authority has assessed the programme of home education as being suitable for P’s special needs.”, and

(b) after paragraph (4) insert—

“(5) In this regulation “a statement of special educational needs” means a statement, plan or assessment made by a local authority, which identifies and assesses the special educational needs of a person and specifies the special educational provision required by that person.”.

(1)

S.I. 2006//223, relevant amending instruments are S.I. 2007/2150, 2014/1231 and 2014/2924.

(2)

Regulation 3 has been amended by regulation 4 of S.I. 2007/2150, regulation 2 of S.I. 2014/1231 and regulation 2 of S.I. 2014/2924.