Summary
3.Child benefit is a non-contributory, non-income related benefit payable where a person is responsible for a child. It is not taxable. The Act contains measures regarding the conditions of entitlement to child benefit provided for in Part 9 of the Social Security Contributions and Benefits Act 1992 (c 4) – after this referred to as the Contributions and Benefits Act - and in Part 9 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7) – after this referred to as the Northern Ireland Contributions and Benefits Act.
4.Section 141 of the Contributions and Benefits Act and section 137 of the Northern Ireland Contributions and Benefits Act provide for child benefit to be paid for each week in which a person is responsible for one or more children. Section 142 of the Contributions and Benefits Act (and 138 of the Northern Ireland Contributions and Benefits Act) define the circumstances in which a person is treated as a child for child benefit purposes in any week.
5.Under section 142(1)(a) anyone who has still to attain the age of 16 is treated as a child.  However, when a person attains age 16 he can only be treated as a child for each week in which he satisfies the conditions set out in section 142(1)(b) or (c).  Section 142(1)(b) requires that the person be under the age of 18 and not receiving full-time education and satisfy prescribed conditions.  Section 142(1)(c) requires that the person be under age 19 and receiving full-time education by attendance at a recognised educational establishment or elsewhere provided that the education is recognised by the Secretary of State or by the Board of Inland Revenue.
6.Section 142(2) provides for the circumstances in which the Secretary of State or the Board may recognise education provided otherwise than at a recognised educational establishment. Section 142(3) provides for regulations to prescribe the circumstances in which education is or is not to be treated as full-time. Section 142(4) provides for regulations to prescribe the circumstances in which interruptions to full-time education can be disregarded. Section 142(5) provides for regulations to prescribe the circumstances in which a person who no longer satisfies the conditions in section 142(1) to be treated as satisfying those conditions provided that the person has not attained age 19.
7.Section 138 of the Northern Ireland Contributions and Benefits Act is in similar terms