EXPLANATORY NOTE

(This note is not part of the regulations)

These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the General Regulations”) with effect from 1st June 2017. Regulation 2 amends the definition of “approved training” in relation to Northern Ireland in regulation 1(3) (interpretation) of the General Regulations so as to update the references.

Under the General Regulations, arrangements made by the Government which are “approved training” are relevant for the purposes of determining whether a young person is a “qualifying young person” and whether a claimant responsible for the young person is entitled to Child Benefit. The definition of “approved training” in the General Regulations is also applied under the Child Tax Credit Regulations 2002 (S.I. 2002/2007) for the purposes of determining entitlement to Child Tax Credit.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.