Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government has undertaken a review of the legislation governing Child Benefit payments to assess its adequacy in the context of modern family structures, including separated parents who share the day to day care of their children.

The government recognises that decisions around Child Benefit entitlement can be complex for separated parents who share responsibility for a child. In these circumstances, the government encourages parents to agree between themselves who should receive Child Benefit. If agreement cannot be reached, HMRC uses its discretion to pay the parent who has greater responsibility for the child. Splitting the benefit or providing alternative financial support or tax relief would be challenging due to the varying nature of shared care arrangements.