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<p>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.</p><p> </p><p>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.</p><p> </p><p>I refer my
hon. Friend to the reply given on 14 May 2014, <em>Official report</em>, columns 676W-677W,
for details about the number of claims for family benefits paid under the EC Regulations
for children resident in another member state and which member states such children
reside.</p><p> </p><p> </p>
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