HC Deb 27 January 1978 vol 942 cc823-4W
Mr. Alexander W. Lyon

asked the Secretary of State for Social Services whether, under the child benefit scheme, a British taxpayer, who takes his children with him to work abroad, will be entitled to child benefit; and, if so, to what extent.

Mr. Deakins

If the absence abroad is intended to be temporary entitlement will generally continue for the first 26 weeks. However, depending on EEC arrangements or any reciprocal agree ment with the other country concerned, either entitlement to child benefit might be for a longer period or payment of a similar benefit might be made by the other country. Members of the Forces or civil servants serving abroad have continuing entitlement, as do people sent abroad by their employers, subject to certain conditions regarding continuing liability to United Kingdom income tax. But the important requirement is that the parents must have previously been resident in this country.

More detailed information about child benefit for people leaving this country is given in leaflet CH6 of which I am sending my hon. Friend a copy.