Child Benefit And Guardian’s Allowance
•
up to the age of 16 years.
• aged under 19 and studying full-time up to A level, AVCE or equivalent. • aged 16 or 17 who have left school recently and has registered for work or training with the Careers or Connexions Service (in Northern Ireland the Training and Employment Agency). COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS A higher rate for the eldest or only child, known as Child Benefit (Lone Parent) is payable to certain people who are bringing up children on their own. The rate incorporated the former One- Parent Benefit that was introduced in 1977 (replacing the Child Benefit increase paid from April 1976). Guardian’s Allowance was introduced on 5th July 1948. A non-contributory, non-taxable and non means-tested benefit. Payable in addition to Child Benefit to someone bringing up a child, or children, and whose parents have died. N.B. From April 1997, One-parent Benefit was incorporated into the main Lone Parent benefit. From 7th January 2013 the “High Earner Child Benefit Charge” was introduced. This is a tax charge of 1% for every £100 of income over £50,000 and becomes equal to child benefit for a single child when income reaches £60,000. Parents and carers are given the choice of either voluntarily giving up child benefit or paying the charge. Child Benefit and Guardian’s Allowance from 6th April 1998 Date from First child £ Other children £ Lone parent £ Guardian’s allowance £ 1998 11.45 9.30 17.10 11.30
1999
14.40
9.60
17.10
11.35
2000
15.00
10.00
17.55
11.35
15.50 No printing, copying or reproduction permitted. 10.35 17.55 15.75 10.55 17.55 16.05 10.75 17.55 16.50 11.05 17.55 17.00 11.40 17.55 17.45 11.70 17.55 18.10 12.20 abolished 18.80 12.55 20.00 13.20
2001
11.35
2002
11.35
2003
11.55
2004
11.85
2005
12.20
2006
12.50
2007
12.95
2008
13.45
2009
14.10
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