Cases we handle
Child trust fund payments
The Child Trust Fund Act 2004 creates an entitlement to a child trust fund account for all children in the United Kingdom born after 31 August 2002. An initial payment is made to each account by the Treasury and additional payments may be made for the child by others. Payment of the initial contribution is made by the issue of a voucher by Her Majesty’s Revenue and Customs (HMRC), normally to the person receiving child benefit for the child. A child trust fund account should then be opened for the child. Payment of the sum shown in the voucher is made to the account holder of the child trust fund account. An additional amount is payable to children in low income families.
Section 24 of the Child Trust Fund Act provides that there is a right of appeal against any decision made by HMRC in administering the scheme. The appeal is to tribunal the Social Entitlement Chamber of the First-tier Tribunal. The right of appeal also applies to any decision of HMRC imposing a penalty under the provisions of the 2004 Act. There is a right of appeal on the grounds of error of law from the First-tier Tribunal to the Administrative Appeals Chamber of the Upper Tribunal.
Relevant legislation
The Transfer of Tribunal Functions Order 2008
Note:
From 3 November 2008 the new Upper Tribunal has taken over the work of the Social Security, Child Support and Pensions Appeal Commissioners. The Commissioners formerly handled appeals from tribunals that are now covered by the Social Entitlement Chamber, and the War Pensions and Armed Forces Compensation Chamber of the First-tier Tribunal.
The Upper Tribunal also deals with appeals from the Health, Education and Social Care Chamber of the First-tier Tribunal.
Page last updated 03 November 2008
