HM Revenue and Customs administer child tax credit (CTC), child benefit and guardian's allowance. A grandparent or any other person who is responsible for the care of a child or qualifying young person is eligible to claim CTC, child benefit, and, in some circumstances, guardian's allowance for that child or qualifying young person providing the qualifying criteria are met.
However, where the child is placed in the care of the grandparent under a fostering arrangement, eligibility will be dependent on the terms of that arrangement. When a local authority pays for the child's accommodation and maintenance child benefit, CTC and guardian's allowance are not paid for the foster child in order to avoid duplicate provision. However, if exceptionally, the local authority does not do this then the foster parents may be eligible for child benefit, CTC and in some cases guardian's allowance for the foster child.