Child benefit is payable in respect of all children under 16 years of age, and in respect of 16 and 17 year olds where they are in full time education or are physically or mentally handicapped.
In this year's budget I have extended child benefit to include 18 year olds in full time education. This extension also applies to those who are physically and mentally incapacitated.
Child benefit is normally payable to the mother of the qualified child and it is generally accepted that this is the most effective way of ensuring that the payment is used for the benefit of the child. This approach has been supported by various studies carried out over the years.