Full and in-depth notes on different benefits spouses can be entitled to. A highly detailed and clearly written step-by-step approach to understanding and answering exam questions. The document breaks down each element you need to cover to answer a question on benefits. Contains extensive but easil...
The different benefits spouses could be entitled to:
Couples which cohabit will be treated in the same way as married couples – their income
will be aggregated.
Child A weekly sum payable for each child or qualifying young person to the person
benefits responsible for maintaining them.
‘Child’ – aged under 16
‘Qualifying young person’ – under 20 and still in fulltime secondary education / training.
A higher amount is paid towards the eldest child
Child benefits are paid irrespective of a person income and is non-taxable unless the
person receiving CB or lives with a partner who receives CB earns over 50,000 pa (they
are charged income tax)
Where both partners income exceeds 50,000 – the charge applies to the partner with the
biggest income.
Whoever is liable to the charge but is not receiving the benefit, will only be liable for the
charge when living with the claimant, not after separation.
Taxpayers whose income is between £50,000 and £60,000 will be charged 1% of the
amount of child benefit they receive for every £100 of income above £50,000.
Taxpayers whose income is above £60,000 will be charged equivalent to the full amount
of child benefit.
Example:
M and J are married with two children. M earns 56,000 and J earns 17,000. J receives
1,752 child benefit. M will be liable to the charge:
1% x 1,752 = 17.52
M earns 6,000 above the 50,000 threshold – ie 60 x 100
M will pay 60 x 17.52 – ie £1,051.20 extra income tax
If M and J separate, M will no longer be liable to pay the charge as M is not receiving the
benefit.
J will continue to get the benefit after separation.
Universal This is a mean tested entitlement to the benefit. Where the claimant is part of a couple,
credit a joint claim must be made.
Eligibility:
a. Be 18 or over (some exceptions apply – those will be able to claim if they
have dependent children)
b. Be under the state pension age (over 60)
c. Be in Great Britain and have the right to reside and be habitually resident in the UK
d. Not be in education (students can claim if they have dependent children)
e. Have accepted the claimant commitment
f. Not have capital which exceeds 16,000 (the home will not count as capital)
The claimant commitment:
This relates to work related requirements. The claimant will need to fall into one of the
following groups:
1. No work-related requirements (families where there is a child under one and applies
to the carer or main carer of the child)
2. Work focused interview only requirement (families where there is a child aged one
and applies to the carer or main carer of the child. Claimant must attend interviews
periodically to discuss work)
3. Work preparation requirement (families where the child is aged less than 2 and
applies to the carer or main carer of the child. Claimant must take reasonable steps
towards finding employment.
4. Anyone else must be looking for and available for work, although where the claimant
is the main carer of a child under 13, working house can be flexible.
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