Children who live with their parents in the UK, but whose parents commute to work and therefore receive Child Benefit in another EU country, may be eligible for the CTF.
Under European Union Regulation 1408/71, which governs the co-ordination of social security for migrant workers within the EU, Child Benefit is normally payable by the country in which the parent works.
Given the geographic position of the UK, the most likely example of this is where a family living in Northern Ireland receives Child Benefit from the Republic of Ireland because the only working parent works in the Republic of Ireland. In these cases Child Benefit is payable by the Republic of Ireland under EU Regulation 1408/71. Since the children live in the UK, in these circumstances they will be entitled to a CTF account, so long as they were born on or after 1 September 2002. However, because they do not receive Child Benefit in the UK, they will have to apply for a CTF voucher from the CTF Office.
