CBTM07030 - Prescribed conditions for a child or qualifying young person: Continuation of entitlement until 31 August for 16 year olds
CBTM07030 - Prescribed conditions for a child or qualifying young person: Continuation of entitlement until 31 August for 16 year olds
First published
19 May 2010
Last published
11 February 2016
Next review
19 May 2015
Search all manuals
Previous changes
/hmrc-internal-manuals/child-benefit-technical-manual/cbtm0703鈥�(link is external)
Follow
Redacted text exempt under the FOI Act
Child Benefit (General) Regulations 2006, Regulation 4
A person who has not attained the age of 17 and who has left relevant education or training becomes a qualifying young person until the 31st August next following their 16th birthday.
Where a person attains age 16 on 31st August, they will cease to be a qualifying person on that date. This establishes a common terminal date for all compulsory school leavers irrespective of which part of the UK they live in and ensures entitlement continues.