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27 May, 2021 Open access

Amendment of child benefit ‘terminal dates’ rules to protect entitlement in cases where education ends early due to cancellation of exams in 2021 because of Covid-19

New statutory instrument

New regulations have been issued in relation to the terminal dates for continuing entitlement to child benefit after a young person leaves education in 2021.

In force from 31 May 2021, the Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 (SI.No.630/2021) amend the Child Benefit (General) Regulations 2006 (SI.No.223/2006) to amend the ‘terminal dates’ rules in regulation 7 as a consequence of the cancellation of external examinations for this academic year ending 31 August 2021 because of Covid-19.

NB - in the final year of payment, provided the young person the claimant is responsible for is in education after 31 May, terminal dates rules enable child benefit entitlement to continue after the young person has left education, until 31 August.

In particular, the new regulations amend regulation 7 of the 2006 Regulations by inserting a new Case 3, which applies for the period 1 June 2021 to 31 August 2021, that ensures that an individual’s entitlement to child benefit is protected where a young person they are responsible for finishes education earlier than usual due to the national cancellation of examinations because of Covid-19.

SI.No.630/2021 is available from