Child benefit (or family allowance, children's allowance) is a social security payment disbursed to the parents or guardians of children. Child benefit is means-tested in some countries. Social security primarily refers to social welfare service concerned with social protection, or protection against socially recognized conditions, including poverty, old age, disability, unemployment and others. ... For other uses, see Child (disambiguation). ... The term means test refers to an investigative process undertaken to determine whether or not an individual or family is eligible to receive certain types of benefits from the government. ...

United Kingdom

In the UK, child benefit is administered by Revenue and Customs Child Benefit Office in Washington. As of April 2007, £18.10 per week is paid for the eldest child (including the eldest of a multiple birth) and £12.10 per week is paid per any other children. The same amount is paid without reference to earnings or savings. More than 80% of children are in families also eligible for child tax credit. Part of the HMRC complex in Nottingham. ... Washington Old Hall Washington is a town in North East England, within the City of Sunderland metropolitan borough. ... Identical triplet brothers at graduation. ... A child tax credit is a tax credit based on the number of dependent children in a family. ...

The system was first implemented in August 1946 as "family allowances" under the Family Allowances Act 1945, at a rate of 5s per week per child in a family, except for the eldest. This was raised from September 1952, by the Family Allowances and National Insurance Act 1952, to 8s, and from October 1956, by the Family Allowances Act and National Insurance Act 1956, to 8s for the second child with 10s for the third and subsequent children. By 1955, some 5,000,000 allowances were being paid, to about 3,250,000 families.^[1] The Family Allowances Act 1945 (8 & 9 Geo. ... This article is about coinage. ...

It was modified in 1977, with the payments being termed "child benefit" and given for the eldest child as well as the younger ones; by 1979 it was worth £4 per child per week. In 1991, the system was further altered, with a higher payment now given for the first child than for their younger siblings.^[2]

It was announced in the 2007 pre-budget report that from April 2009 expectant mothers will be able to claim payment from the 29th week of pregnancy. ^[3] In 2007, HMRC lost a copy of the entire database of recipients, potentially opening nearly every child in the UK and their parents up to identity fraud. The 2007 UK child benefit data misplacement occurred in October 2007, when two computer discs owned by HM Revenue and Customs containing data relating to child benefit went missing. ...

Ireland

Child Benefit (Sochar Leanaí) is payable to parents of children under 16 years of age, or 19 years if they are in full-time education. The payment is paid by the Department of Social and Family Affairs. The Minister for Social and Family Affairs (Irish: ) is the senior minister at the Department of Social and Family Affairs in the Irish Government. ...

The payments are as follows (as of April 2007):

Multiple births are a special case. In the event of twins, 150% of the monthly payment is paid for each child. Triplets, or more, are paid the double (200%) rate each; provided that all of them remain qualified (ie. stay in further education until 19). In addition, a special 'once-off' grant of €635 ($855 / £433) is paid on all multiple births. Further 'once-off' grants of €635 ($855 / £433) are paid when the children are 4 and 12 years old respectively.

Fradulent claims of Child Benefit are treated very seriously, and can result in 3 years imprisonment or fines of up to €12,697.38 ($17,094 / £8,469).

More information on Child Benefit can be found on the Citizens' Information site.

In addition to Child Benefit, parents who also have a child under the age of 6 are paid the Early Childcare Supplement (Luathchúram Leanaí), valued at €1,000 ($1,346 / £681) a year (per child), paid as €250 ($337 / £170) every three months. More information on the Early Childcare Supplement can be found on the Citizens' Information site.

Australia

In Australia, Child benefit payments are currently called Family Tax Benefit . Family Tax Benefit is income tested and is linked to the Australian Income tax system. It be claimed as fortnighly payments or as an annual lump sum. It may be payable for dependant children from birth up to the age of 24. Children 16 years or older may alternatively be eligible for Youth Allowance. Parents of dependant children under the age of 16 may also be eligible for Income Support Payments including Parenting Payment and Newstart Allowance for Primary Carers of Children. Social Security, in Australia, refers to a system of social welfare payments provided by Commonwealth Government of Australia. ... Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. ... Social Security, in Australia, refers to a system of social welfare payments provided by Commonwealth Government of Australia. ... Social Security, in Australia, refers to a system of social welfare payments provided by Commonwealth Government of Australia. ... Social Security, in Australia, refers to a system of social welfare payments provided by Commonwealth Government of Australia. ...

References

Note: The details of payment levels are those applying in 2001. Levels of payments and income test arrangements have been increased quite significantly since then. For an update, go to the website of the Australian Family Assistance Office - http://www.familyassist.gov.au/ - or Centrelink.

On 1 July 2000 the Australian government introduced major changes to the tax system including the introduction of a broad-based Goods and Service Tax (a VAT), substantial income tax cuts, as well as major changes to assistance for families.

These changes to family assistance simplified payments, by amalgamating a number of different forms of assistance, and also provided higher levels of assistance, with reductions in income test withdrawal rates. The new structure combined twelve of the pre-existing types of assistance into three new programs of assistance. The two most important of these are Family Tax Benefit Part A, which assists with the general costs of raising children, and Family Tax Benefit Part B, which is directed to single income and sole parent families. The third programme is Child Care Benefit.

The Family Tax Benefit Part A is paid for dependent children up to 20 years of age, and for dependent full-time students up to the age of 24 (who are not getting Youth Allowance or similar payments such as ABSTUDY and Veterans' Children Education Supplement). It is essentially a two-tier but integrated payment directed to most families with children, with a higher rate for lower income families, including both those in work and receiving income support.

The maximum rate is paid up to a family income of $28,200, and is then reduced by 30 cents for every extra dollar of income, until the minimum rate is reached. Part-payment at the minimum rate is available up to a family income of $73,000 (plus an additional $3,000 for each dependent child after the first). Payments are then reduced by 30 cents in every dollar over that amount until the payment reaches nil.

To receive some Family Tax Benefit Part A, the maximum income levels are $76,256 a year for a family with one dependent child under 18 and $77,355 a year for a family with one dependent 18-24 year old. These thresholds are lifted by $6,257 for each additional dependent child under 18 and $7,356 for each additional dependent 18-24 year old.

Families receiving Family Tax Benefit Part A may also be eligible for extra payments, such as Rent Assistance if renting privately, the Large Family Supplement for four or more children, and Multiple Birth Allowance for three or more children born during the same birth.

Family Tax Benefit Part B provides extra assistance to single income families including sole parents - particularly families with children under 5 years of age. In a couple, if the secondary earner's income is above $1,616 a year, payments are reduced by 30 cents for every extra dollar of income. Parents receive therefore some Family Tax Benefit Part B if the secondary earner's income is below $10,416 a year if the youngest child is under 5 years of age, or $7,786 a year if the youngest child is between 5 and 18 years of age. There is no income test on the primary earner’s income, so in the case of sole parents the payment is universal.

The previous entry referred to Youth allowance and Parenting Payment. These are income support payments for young people and for parents who are not employed and looking after children respectively. Details can be found on the Centrelink website. http://www.centrelink.gov.au/internet/internet.nsf/home/index.htm

External links

• UK HMRC child benefit page
• EntitledTo.co.uk
• A comparison of Child Benefits in 22 countries in 2001