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Extend the period of claiming additional child allowance for newborns from one year to two years
1.
Q:
What is the expected effective date of the proposed extended period of claiming additional child allowance for newborns from one year to two years?
A:
Subject to the passage of the relevant legislation, the proposed extended period of claiming additional child allowance for newborns will apply to the year of assessment 2026/27 and after.
2.
Q:
My son was born on 31 March 2025, can I claim additional child allowance?
A:
You are only entitled to claim additional child allowance in respect of your new born son for the year of assessment 2024/25. The proposed extension of the claim period of additional child allowance for newborns from one year to two years applies to the year of assessment 2026/27 and after for children under the age of two by the end of the year of assessment (i.e. applicable to all children born on or after 1 April 2025). By the end of the year of assessment 2026/27, your son is at the age of two and therefore the measure is not applicable to your son.
3.
Q:
My daughter was born on 1 April 2025, can I claim additional child allowance?
A:
You are entitled to claim additional child allowance in respect of your new born daughter for the year of assessment 2025/26. As your daughter is under the age of two by the end of the year of assessment 2026/27, subject to the passage of the relevant legislation, you are also entitled to claim additional child allowance in respect of your daughter for the year of assessment 2026/27.