Discount for 18 year old in receipt of child benefit
Notes of Guidance
This discount will apply to a person on a day if he or she is:
- 18 years of age; but
- is a person in respect of whom another person is entitled to child benefit.
In practice, this discount will usually apply to 18 year olds in their last year at school, at a sixth form college, or on some courses of non-advanced further education.
The discount will cease on the day that Child Benefit ceases. This will be whichever is earlier of:
- the person’s 19th birthday
- whichever of the following days occur next after he or she ceases in full-time non-advanced education:
- - the first Monday in January
- - the first Monday after Easter
- - the first Monday in September;
- the day on which he or she takes up full time employment.
When the discount ceases as a result of (1) above, a discount for 19 year olds still at school or further education may still apply. Please contact this office as indicated overleaf.
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