The main purpose of child benefit and the child tax credit is to support families in the UK. Consequently, the rules for these benefits generally do not provide for them to be paid in respect of children who live abroad.
Nevertheless, both child benefit and the child tax credit are family benefits under EC Regulation 883/2004. This regulation protects the social security rights of nationals of all member states of the European economic area, including the UK, and Switzerland when they exercise their rights of free movement under EU law.
I refer my hon. Friend to the reply given on