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Neutral Citation Number:
Reported Number:	R(F)1/08
File Number:	CF 2871 2007
Appellant:
Respondent:
Judge/Commissioner:	Judge P. L. Howell Q.C.
Date Of Decision:	20/02/2008
Date Added:	10/03/2008
Main Category:	Benefits for children
Main Subcategory:	child benefit
Secondary Category:
Secondary Subcategory:
Notes:	Child benefit – responsibility for child – meaning of “parent” – shared residence order under the Children Act The claimant had legal parental responsibility for two children under a shared residence order under the Children Act 1989, together with her former partner, who was the biological mother. Her former partner was in receipt of child benefit in respect of the children. The claimant claimed child benefit and an officer of Revenue and Customs (HMRC) refused benefit for the periods when the children were not living with her on the ground that she was not a “parent” of the children for the purposes of the order of priority in Schedule 10 to the Social Security Contributions and Benefits Act 1992. The claimant appealed and the tribunal dismissed her appeal, holding that the meaning of “parent” in this context had to be restricted to that of a biological parent. The claimant appealed to the Commissioner. Held, allowing the appeal, that: 1. for the purposes of Schedule 10 “parent” in relation to a child or children means their legal parent, which is not restricted to a natural or biological parent (Secretary of State for Social Services v Smith [1983] 1 WLR 1110 followed) (paragraph 13); 2. since a residence order under the Children Act confers legal parental responsibility, defined by section 3(1) as “all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and his property”, the claimant and her former partner were both entitled to equal priority as parents and, in default of any joint election by the two of them, entitlement to child benefit must be determined by HMRC in its discretion (paragraph 14). The Commissioner remitted the case to HMRC for the question of entitlement for the outstanding periods to be determined.
Decision(s) to Download:	R(F) 1-08 bv.doc