||<p>The Government introduced the High Income Child Benefit Charge (HICBC) from January
2013 to ensure that support is targeted at those who need it most. It applies to anyone
with an individual income over £50,000, who claims Child Benefit or whose partner
claims it. The charge increases gradually for taxpayers with incomes between £50,000
and £60,000.</p><p> </p>If total household income was taken into account, information
on the incomes of everyone in each of the eight million households receiving Child
Benefit would need to be collected and would effectively introduce a new means test.
The Government’s approach withdraws Child Benefit from those on higher incomes, whilst
having no impact on the majority of claimants.