Explanatory note

These Regulations amend a number of statutory instruments in relation to child benefit and guardian’s allowance which are administered by His Majesty’s Revenue and Customs.

Regulation 2 amends regulation 6 of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 (S.I. 2003/492) to change the date on which a refugee is treated as having made a claim for child benefit or guardian’s allowance, and provides transitional protection to those who, before these Regulations come into force, have been recorded as a refugee by the Secretary of State or granted leave pursuant to arrangements under section 67 of the Immigration Act 2016 (c. 19).

Regulation 3 omits regulations 5 and 6 from, and as a consequence amends regulations 3 and 9 of, the Guardian’s Allowance (General) Regulations 2003 (S.I. 2003/495) to remove the modifications to sections 77(2) and (3) of the Social Security Contributions and Benefits Act 1992 in respect of illegitimate children and children of divorced parents and provides transitional protection to existing awards and claims.

Regulation 4 amends the definition of “approved training” under regulation 1(3) of the Child Benefit (General) Regulations 2006 (S.I. 2006/223), to replace the Northern Irish Peace IV Children and Young People 2.1 with the PEACEPLUS Youth Programme 3.2 and amends regulation 37 to exclude parents under the age of 16 years from the need to provide a national insurance number to make a claim for child benefit.

A full impact statement has not been produced for this instrument because no, or no significant, impact on the private, voluntary or public sectors is foreseen.