ning home the young person’s parent/s are able to claim child benefit as long as the young person is undertaking full time education and training. After six months, and following a review that these arrangements are successful, the young person will become a qualifying child; and if they are undertaking full time education and training and their parent/s meet the criteria for Child Tax Credits, the parent may be eligible for the Child Element; and if the young person is the only child in the family, the Family Element of Child Tax Credits. 8.33. Local authorities should set out how they propose to support financially young people in these circumstances, taking into account the financial circumstances of their parent/s. Local authorities will need to consider equity issues in relation to siblings who may not have been looked after. For example, it may not be appropriate to provide the full range of transition to adulthood allowances such as birthday and Christmas/festival allowances if this creates disparities between other siblings who have not been looked after and therefore undermines parent’s financial circumstances and independence. Exceptions to financial support – 16 and 17 year olds 8.34. Sick and disabled young people and lone parents who meet the criteria set out in Schedule 1B of the Income Support (General) Regulations 1987 are eligible to claim Income Support or Employment and Support Allowance but not Housing Benefit or Local Housing Allowance. Additionally, they can claim these benefits whilst living in foster care. The responsible authority through a transparent financial policy should set out how the authority will take account of these allowances. Claiming these benefits is a pre-requisite for a number of other benefits and services. (2) Maximising inco