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<p>The High Income Child Benefit Charge (HICBC) was introduced in January 2013 to
target support at those who need it most. It applies to anyone with an income over
£50,000 who claims Child Benefit or whose partner claims it. The charge is tapered
for taxpayers with incomes between £50,000 and £60,000. Where income is over £60,000,
the amount of the charge is equal to the Child Benefit payments.</p><p> </p><p>The
table below shows the number and proportion of eligible claimants who have opted out
of Child Benefit in each year from 2013 to 2020. These are the latest figures available.</p><p>
</p><table><tbody><tr><td><p> </p></td><td><p>Total number of families claiming Child
Benefit payment + Total number of families that have opted out of receiving Child
Benefit payment (United Kingdom)</p></td><td><p>Total number of families that have
opted out of receiving Child Benefit payment (United Kingdom)</p></td><td><p>Total
number of families that have opted out of receiving Child Benefit payment as a proportion
of the total number of families claiming Child Benefit payment + total number of families
that have opted out of receiving Child Benefit payment (United Kingdom)</p></td></tr><tr><td><p>August
2013</p></td><td><p>7,947,000</p></td><td><p>397,000</p></td><td><p>5%</p></td></tr><tr><td><p>August
2014</p></td><td><p>7,937,000</p></td><td><p>476,000</p></td><td><p>6%</p></td></tr><tr><td><p>August
2015</p></td><td><p>7,908,000</p></td><td><p>492,000</p></td><td><p>6%</p></td></tr><tr><td><p>August
2016</p></td><td><p>7,900,000</p></td><td><p>504,000</p></td><td><p>6%</p></td></tr><tr><td><p>August
2017</p></td><td><p>7,893,000</p></td><td><p>516,000</p></td><td><p>7%</p></td></tr><tr><td><p>August
2018</p></td><td><p>7,871,000</p></td><td><p>545,000</p></td><td><p>7%</p></td></tr><tr><td><p>August
2019</p></td><td><p>7,863,000</p></td><td><p>582,000</p></td><td><p>7%</p></td></tr><tr><td><p>August
2020</p></td><td><p>7,834,000</p></td><td><p>624,000</p></td><td><p>8%</p></td></tr></tbody></table><p>
</p><p>The Government is committed to managing the public finances in a disciplined
and responsible way by targeting support where it is most needed. The Government considers
the adjusted net income threshold of £50,000 used in the administration of the HICBC
to be set at the right level. Only a small minority of taxpayers, with comparatively
high incomes are affected. As with all elements of tax policy, the Government keeps
this under review as part of the annual Budget process. The tax revenue from the HICBC
in the 2013/14 tax year was £431m and in 2019/20, it was £416m.</p><p> </p><p>Details
on the numbers of Child Benefit opt-outs and tax raised are published annually on
GOV.UK at:</p><p> </p><p>https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge
(opens in a new tab).</p>
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