CTB to an under 18?

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    Andy Thurman

    Hi all,

    Where one member of a couple is under 18, can that member be the claimant for CTB purposes?

    I haven’t looked at this for a number of years (pre 2006) and had held the view that they could not, but revisiting the regs today I see no reason why not.

    So this leads me to wonder:
    1. Was I mistaken all along?
    2. Were the 1987 regs at some time worded differently?
    3. Have I missed something now?



    Are you referring to Reg 68(1)? I would say that the claimant has to be a person who satisfies the CTB entitlement conditions in s131 of the Conts and Bens Act, which begin with liability to pay CT as a resident. The <18 member of the couple is not liable, because s9 of the LGFA(liability of spouses) only applies to "residents" and resident is defined in s6 as a person who has attained the age of 18. The provision in Reg 68 for either member of the couple to make the claim presupposes that both of them would be entitled to CTB in my view.

    It is not as easy to chop and change in CTB because there is no equivalent to HB Reg 8 which treats a person who is not liable to pay rent personally as if he were liable where he is the partner of the liable person.

    Kevin D

    I’m now imagining a conceivable scenario where the o-18 claims CTB but the u-18 claims HB. Love to see how computer systems handle that one…

    Andy Thurman

    Thanks Peter – yes, I was looking at 68(1) but was sure there was something re being liable and I just couldn’t recall where.
    So I feel reassured that I haven’t been mistaken all these years – less assured about my ongoing ability to think. 😉

    Kevin, I think you’ll probably find that “computer says no”.

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