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Child Benefit

General

You can get Child Benefit if you are responsible for a child under 16 (or under 20 if they stay in approved education or training). Only one person can get Child Benefit for a child. If two people claim Child Benefit for the same child there are rules which determine which of them is entitled to Child Benefit.

Amount of Child Benefit

The amount of Child Benefit you get depends on how many children you have and how much income you are treated as having (your 'reckonable income').

The weekly rates of Child Benefit are shown below.

Your incomeChild Benefit for first or only childChild Benefit for any other children

£50,000 or less

£20.40

£13.50

£50,001 to £60,000

£15.30

£10.13

£60,001 to £70,000

£10.20

£6.75

£70,001 to £80,000

£5.10

£3.38

£80,001 or more

0

0

Reckonable income used for Child Benefit

Your reckonable income is normally the income for IOM tax purposes you and your partner (if you have partner) added together had in the tax year two years before claiming benefit.

By 'partner' we mean the person you are married to or your civil partner or someone you live with as if you were married to them or they were your civil partner. Income for IOM tax purposes is income before deducting any tax allowances or reliefs.

But if you or your partner or both of you (if you have partner) were not assessed for IOM income tax two years before then your reckonable income is the income for IOM tax purposes that you think you or your partner or both of you (if you have partner) will have in the tax year you are claiming Child Benefit.

Predicted current year income is also used if there have been certain changes in your circumstances or your partner’s circumstances (if you have partner) which mean that you and your partner’s income added together is likely to be at least £5,000 less in the current tax year than two years before. Those circumstances include unemployment, sickness and giving up work to look after a child under the age of 5. Contact us (see below) if you want us to use your predicted current year income as your reckonable income.

Certain employment termination payments and lump sum payments of deferred State pensions are ignored in calculating your reckonable income. Contact us (see below) if you want us to disregard any of those payments.

Paying Child Benefit

Child Benefit can be paid into a bank or building society account or you can collect it each week at the post office.

Download Form ACT1 to have your Child Benefit paid into a bank or building society account.

Change of circumstances

Tell us if you change your address (using downloadable document CH4), you have a new partner or you separate from a partner (using downloadable document CH6) or contact us straightaway (see below) about any other change of circumstances affecting your Child Benefit, including where the child or young person leaves full time education.

National Insurance credits for people who get child benefit or whose partners do

If you are getting Child Benefit for a child under 12 you will automatically get National Insurance credits which count towards your State pension and other benefits if you need them. If you don’t need National Insurance credits while you are getting Child Benefit for a child under age 12 you can transfer them to your partner.

National Insurance credits for people who don’t get child benefit because their income is too high

You can also get credits for a child under 12 if you don’t get Child Benefit because your reckonable income is too high. You need to apply to us in writing to get these credits – please download the form opposite or ask us to send it to you in the post.

Specified Adult Childcare National Insurance credits for (“Grandparent’s credits”)

You may be entitled to get these credits if you are a grandparent, or another family member, who cares for a child under 12, usually whilst the child’s parent or main carer is working. You need to apply to us in writing to get these credits – please download the form opposite or ask us to send it to you in the post. Before applying for these credits please read the downloadable notes opposite.

National insurance numbers for children

If you get Child Benefit for a child in the IOM a national insurance number will be automatically issued to your child when they reach age 16. If you don’t get Child Benefit for a child because you and your partner’s income (if you have a partner) added together is over £80,000 your child can apply to the Assessor of Income Tax for a national insurance number.

More about Child Benefit

Download CH2 Notes to find out more about Child Benefit.

Claiming Child Benefit

Claim Child Benefit using downloadable Form CH2 and return it, along with the child's birth certificate, to:

Child Benefit Unit

Markwell House

Market Street

Douglas

IM1 2RZ

Telephone:+44 1624 685107

Email:Send Email

You should claim Child Benefit as soon as possible after the birth of the child or after the date you take responsibility for the child or young person.

Contacting us

You can contact the Child Benefit Unit at the above address.

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