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1664207

registered interest
date	13/10/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Office for Tax Simplification's (OTS) evaluation paper on the High Income Child Benefit Charge, whether steps have been taken to progress recommendations relating to the high income child benefit charge made in the OTS's 2019 Life Events review.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	202060
answer	answer is ministerial correction date of answer 18/10/2023 answer text <p>The Government was grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of Child Benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>The OTS acknowledged that HM Revenue and Customs (HMRC) has made progress following their ‘Simplifying everyday tax for smaller businesses’ and the ‘Life events review: simplifying tax for individuals’ reports from 2019. This has included improving the Child Benefit form to ensure that it is clear that the form should be completed, even where the parents may wish to opt out of getting Child Benefit payments. HMRC has also undertaken customer research to explore Child Benefit claimants’ understanding of HICBC, benefits of claiming and the reasons why some do not make a claim.</p><p> </p><p>HMRC has taken considerable steps to raise awareness of the HICBC. It currently shares information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. HMRC writes to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>HMRC are also delivering on the Government’s commitment, made in July 2023, to enable employed individuals to pay the HICBC through their tax code, removing the need to register for Self Assessment. This will make the process of paying the charge simpler for individuals who become liable to the charge, reaffirming the Government’s commitment to a simpler and fairer tax system. The Government will provide further detail in due course.</p><p> </p><p>In addition, the Government recognises concerns that some eligible parents who have not claimed Child Benefit could miss out on their future entitlement to a full State Pension. This is why at Tax Administration and Maintenance Day on 28 April 2023, the Government announced that it will address this issue to enable affected parents to receive a National Insurance credit retrospectively. Further details of next steps will be set out in due course.</p><p> </p><p>The OTS’ findings continue to inform HMRC’s ongoing work</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/10/2023 13:42:05 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1661020

registered interest
date	15/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 September 2023 to Question 196959 on High Income Child Benefit Tax Charge, if he will undertake a review of the income thresholds for the payment of the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	199755
answer	answer is ministerial correction date of answer 22/09/2023 answer text <p>The Government is committed to managing the public finances in a disciplined and responsible way.</p><p> </p><p>The Adjusted Net Income threshold of £50,000 for the High Income Child Benefit Charge (HICBC) means that the Government continues to support the majority of Child Benefit claimants, whilst ensuring that the fiscal position remains sustainable. The Government therefore considers that the current threshold remains appropriate.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 22/09/2023 07:59:14 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1661021

registered interest
date	15/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 September 2023 to Question 196959 on High Income Child Benefit Tax Charge, if he will list all tax charges that his Department has reviewed since January 2013.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	199756
answer	answer is ministerial correction date of answer 22/09/2023 answer text <p>The Government keeps all taxes under review unless otherwise stated.</p><p> </p><p>Since 9 December 2010, HMRC have published Tax Information and Impact Notes (TIINs) alongside tax legislation. A full list of TIINs can be found here: <a href="https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins" target="_blank">https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins</a>.</p><p> </p><p>The Government also publishes a list of open and closed tax consultations since 2020. This list can be found here: <a href="https://www.gov.uk/government/collections/tax-policy-consultations#closed-consultations-" target="_blank">https://www.gov.uk/government/collections/tax-policy-consultations#closed-consultations-</a>.</p><p> </p><p>Finally, a list of completed and ongoing HMRC research can be found here: <a href="https://www.gov.uk/search/research-and-statistics?parent=hm-revenue-customs&amp;content_store_document_type=research&amp;organisations%5B%5D=hm-revenue-customs&amp;order=updated-newest" target="_blank">https://www.gov.uk/search/research-and-statistics?parent=hm-revenue-customs&amp;content_store_document_type=research&amp;organisations%5B%5D=hm-revenue-customs&amp;order=updated-newest</a>.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 22/09/2023 08:02:17 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657336

registered interest
date	01/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Information Sharing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department are taking to improve information sharing across HMRC.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196956
answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>HMRC is working towards the implementation of its Data Strategy and policies to ensure that the organisation makes best use of its data in accordance with its intended purpose and in line with its statutory obligations. Recent improvements include establishing a data governance framework and enhancing capabilities within HMRC to better manage our data and to ensure the reliability, validity and integrity of the data is maintained.</p><p> </p><p>We only share HMRC information where it is legal to do so to protect taxpayer confidentiality.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:45:42 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657337

registered interest
date	01/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to mitigate the impact of rising prices on the incomes of families affected by the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196957
answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The threshold for High Income Child Benefit Charge affects taxpayers who are generally on comparatively high incomes. In 2020-21, (the latest year that data is available), 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above, and 88% of Child Benefit claimants were unaffected by the HICBC.</p><p> </p><p>The Government is committed to supporting families with the pressures they are facing from rising prices. Families who are liable to the HICBC will benefit from the Energy Price Guarantee (EPG), energy bill support scheme and the cancelled planned increase in fuel duty. Moreover, the Government extended the free hours for childcare offers at Spring Budget 2023, so that eligible working parents in England are able to access 30 hours of free childcare per week for 38 weeks per year from when their child is 9 months old, to when they start school.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196958 question first answered 11/09/2023 13:55:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657338

registered interest
date	01/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the impact of the High Income Child Benefit Charge on child poverty.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196958
answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>The threshold for High Income Child Benefit Charge affects taxpayers who are generally on comparatively high incomes. In 2020-21, (the latest year that data is available), 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above, and 88% of Child Benefit claimants were unaffected by the HICBC.</p><p> </p><p>The Government is committed to supporting families with the pressures they are facing from rising prices. Families who are liable to the HICBC will benefit from the Energy Price Guarantee (EPG), energy bill support scheme and the cancelled planned increase in fuel duty. Moreover, the Government extended the free hours for childcare offers at Spring Budget 2023, so that eligible working parents in England are able to access 30 hours of free childcare per week for 38 weeks per year from when their child is 9 months old, to when they start school.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196957 question first answered 11/09/2023 13:55:21 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1657339

registered interest
date	01/09/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to review the income thresholds for the payment of the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	196959
answer	answer is ministerial correction date of answer 06/09/2023 answer text <p>The Government publishes annual data on individuals who have declared a High Income Child Benefit Charge (HICBC) liability and individuals that have opted out of getting Child Benefit payments, available on GOV.UK:</p><p><a href="https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022" target="_blank">https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022</a></p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 196334 question first answered 06/09/2023 16:10:22 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646657

registered interest
date	22/06/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Office for Tax Simplification paper entitled High Income Child Benefit Charge, published in March 2022, what steps his Department is taking to improve awareness of the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190821
answer	answer is ministerial correction date of answer 30/06/2023 answer text <p>The High Income Child Benefit Charge (HICBC) is a tax charge which was introduced in 2013 for recipients of Child Benefit payments on higher incomes. The HICBC applies to Child Benefit recipients who have, or whose partner has, an adjusted net income of £50,000.</p><p>The Government is grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of child benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>HM Revenue and Customs (HMRC) has taken considerable steps to raise awareness of the HICBC. They share information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. Information about the High Income Child Benefit Charge is on the front page of the Child Benefit claim form and explains how the charge works, including the importance of claiming to ensure receipt of National Insurance credits even if opting out of payments. HMRC also write to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>The latest information on how many people HMRC contact to advise that they may be liable to pay the HICBC is published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank"><em>High Income Child Benefit Charge - GOV.UK (www.gov.uk)</em></a><em>.</em></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 190822 question first answered 30/06/2023 10:51:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646658

registered interest
date	22/06/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people HMRC contacted during tax years (a) 2021-22 and (b) 2022-23 to advise that they may be liable to pay the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190822
answer	answer is ministerial correction date of answer 30/06/2023 answer text <p>The High Income Child Benefit Charge (HICBC) is a tax charge which was introduced in 2013 for recipients of Child Benefit payments on higher incomes. The HICBC applies to Child Benefit recipients who have, or whose partner has, an adjusted net income of £50,000.</p><p>The Government is grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of child benefit and the High Income Child Benefit Charge (HICBC) could be improved.</p><p> </p><p>HM Revenue and Customs (HMRC) has taken considerable steps to raise awareness of the HICBC. They share information via social media, through third parties such as websites aimed at parents or families, and on GOV.UK. Information about the High Income Child Benefit Charge is on the front page of the Child Benefit claim form and explains how the charge works, including the importance of claiming to ensure receipt of National Insurance credits even if opting out of payments. HMRC also write to around 70,000 customers each year to remind them what they need to do to pay the HICBC.</p><p> </p><p>The latest information on how many people HMRC contact to advise that they may be liable to pay the HICBC is published here: <a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank"><em>High Income Child Benefit Charge - GOV.UK (www.gov.uk)</em></a><em>.</em></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 190821 question first answered 30/06/2023 10:51:26 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day

1646659

registered interest
date	22/06/2023
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many and what proportion of families are impacted by the High Income Child Benefit Charge.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	190823
answer	answer is ministerial correction date of answer 28/06/2023 answer text <p>In 2020-2021, 88 per cent of Child Benefit claimants were unaffected by High Income Child Benefit Charge (HICBC). Of the remaining 12 per cent, 355,000 paid (or had a partner who paid) the tax charge, and 624,000 chose to opt out of receiving Child Benefit payments as an alternative to paying the charge. Please see the Child Benefit Statistics available on the GOV.UK website here: Child Benefit Statistics: annual release, data at August 2022 - GOV.UK (www.gov.uk)</p><p><a href="https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge" target="_blank">High Income Child Benefit Charge - GOV.UK (www.gov.uk)</a></p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 28/06/2023 15:49:54 answering member 4399 label Biography information for Victoria Atkins
tabling member	4488 label Biography information for Martyn Day