Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 February 2019 to Question 220289, Children: Maintenance, if she will provide further information on the overall care test used to determine entitlement to child benefit.
Child Benefit is payable where a claimant is responsible for a child under the age of 16, or a qualifying young person up to the age of 20 in full-time non-advanced education or approved training. A person is treated as being responsible for a child in any week where:
(i) they have the child living with them in that week; or
(ii) they are contributing to the upkeep of the child at a weekly rate not less than the amount of Child Benefit payable for that week.
Only one person can get Child Benefit in respect of a child. In cases of shared care, where more than one person meets the entitlement criteria and makes a claim for Child Benefit, priority rules apply. These rules are set out in the Child Benefit Technical Manual at the following link.
www.gov.uk/hmrc-internal-manuals/child-benefit-technical-manual/cbtm08001