Tax Credits Act 2002 section 55

Continuing entitlement after death of child

Section 55 ensures that child benefit continues to be paid for a prescribed period after a child dies, including provisions for what happens if the claimant also dies during that period.

• When a child dies, the person receiving child benefit for that child continues to receive it for a prescribed period following the week of death
• If the claimant also dies during that prescribed period, their spouse or cohabiting partner takes over the remaining entitlement
• Special provision covers babies who die before the end of the week in which they are born, treating the parent as if they had been entitled to child benefit from the start of that week
• The section applies equally across Great Britain and Northern Ireland by inserting equivalent provisions into both the Social Security Contributions and Benefits Act 1992 and its Northern Ireland counterpart