Death of a child
When a dependent child dies, the child should be excluded from Emergency Maintenance Allowance 28 days following the date of the child's death.
Payment of the benefit should continue at the existing rate for 28 days following the date the child died. This provides a transition period for the client to adjust to their change in circumstances.
Childcare assistance
Childcare assistance paid for the child must be stopped on the day after the child died.
Family tax credit
Family tax credits should be stopped from the start of the pay period following the date the child died, to avoid an overpayment with Inland Revenue for the client.
Best Start tax credit
Best Start tax credit is paid for 28 days following the child's date of death.
Note if the child's third birthday is in the 28-day period the Best Start tax credit stops from the date of the child's third birthday.
Cost of funeral
The person responsible for the cost of the child's funeral may be able to get a Funeral Grant.
Mandatory Reviews
If the child who has died was the only child in the client's care, the Mandatory Review is not required. When Emergency Maintenance Allowance is paid for multiple children, the Mandatory Review must still be completed. The client may be able to get an extension or an exemption.
Child turns 18
Generally, clients getting a discretionary benefit such as Emergency Maintenance Allowance must respond to their notice before the child's 18th birthday or the child will be excluded from their payments. The client must also complete a review of circumstances to determine if they continue to qualify for Emergency Maintenance Allowance and the rate payable, or their payments will suspend.
If Emergency Maintenance Allowance and any extra help is continuing at the existing rate for up to 28 days because the client's child has died, and the child that died was due to turn 18 during that period, the client is not required to complete a review of circumstances.
However, if Emergency Maintenance Allowance and any extra help is continuing at the existing rate for up to 28 days because the client's child has died and a different child in their care turns 18, the client must complete the review of circumstances or their payments will suspend.
For more information see:
- Effect on benefit
- Childcare assistance Death of client or child
- Best Start tax credit Child dies
- Core policy Child turns 18
- Core policy Review of discretionary benefit when child turns 18
Legislation
- Funeral grants sections 90-92 Social Security Act 2018
- Funeral grants subpart 9 part 2, Social Security Regulations 2018
- Discretionary review of entitlement to, or rate of, benefit granted subpart 3 part 6, Social Security Act 2018
- Other specified provisions not limited section 310M Social Security Act 2018
- Benefits payable to sole parent who stops caring for dependent child due to sudden and uncontrollable circumstances section 327 Social Security Act 2018
- exception (definition) section 103A Social Security Act 2018
